9911796707
TMI Blog2024 (12) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... ef that the entire proceedings are quashed and set aside by this Court. Be that as it may, the petitioner is not put to any prejudice except that the direction issued by this Court to complete exercise within three months is not yet completed even after two years. In view of the above facts, instead of quashing impugned notices and reviving the earlier notices, it would be in the interest of justices to relegate the petitioner to file reply to the impugned show-cause notices which are issued by the respondent-authorities pursuant to the order passed by this Court under misbelief that the earlier notices have been also quashed and set aside by this Court. It is required to continue the interim order passed by this Court whereby, the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised by the petitioners. It was further pointed out that this Court also directed to complete the exercise within a period of three months from the date of the order. It was submitted that instead of proceeding further on the basis of the show-cause notices issued earlier by the respondent-authority, the respondent-authority misinterpreted the order passed by this Court and issued the fresh show-cause notice though the earlier show-cause notices are still pending. It is therefore, submitted that the impugned show-cause notices are not tenable in view of the pendency of the earlier show-cause notices which were required to be proceeded further as per the directions issued by this Court in the aforesaid order. 4. On the other hand, learned AG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23.02.2022 reads thus: We have heard Mr. P.M. Dave, the learned counsel appearing for the writ-applicants and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents. Prima facie, it could be said that the impugned assessment orders passed by the Assistant Commissioner of State Tax, Division No.3, Gandhinagar, Gujarat State, Ahmedabad, dated 18th December 2021, relevant for the two assessment years, are non-speaking orders. We were inclined, at the threshold, to quash and set aside both the impugned orders and remit the matter to the Assistant Commissioner for de novo hearing with a direction to pass a speaking order. However, Mr. Sharma, the learned AGP, made a request that let a short notice be issued to the respondents. Let NOT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. We also permit the writ applicants to make their oral submissions and also file submissions in writing. It shall be open for the writ applicants to even question the legality and validity of the show cause notices itself. 6. On bare perusal of the aforesaid order, the respondent-authorities were required to continue the proceedings of hearing of the show-cause notices, however, as per the understanding of the respondent-authority which, in our opinion is misplaced, the respondent-authorities have issued the fresh de novo impugned notices on the belief that the entire proceedings are quashed and set aside by this Court. 7. Be that as it may, the petitioner is not put to any prejudice except that the direction issued by this Court to compl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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