2025 (1) TMI 189

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..... etitioner's reply - singular contention is that the exercise of issuance of show-cause notice should not be an empty formality - HELD THAT:- In furtherance of show-cause notice, the petitioner filed reply which has not been considered. This exercise of issuance of notice and obtaining a reply, in our opinion, is not an empty public relation exercise. Instead, it is the codification of principl .....

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..... I JUSTICE NAMAVARAPU RAJESHWAR RAO FOR THE PETITIONER: SRI VIJAY ADITHYA, REPRESENTS FOR SRI SIDDARTH GILDA FOR THE RESPONDENT: SRI SWAROOP OORIILLA, SPECIAL GOVT PLEADER FOR STATE TAX, SRI B. JITENDER, REPRESENTING FOR GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA, MS. B. SAPNA REDDY, SC FOR CBIC ORDER: (per Hon ble Justice Sujoy Paul) Sri Vijay Adithya, learned counsel represents Sri Sid .....

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..... ng given in the impugned order itself. The relevant portion reads as under:- Accordingly a Show cause notice in form DRC01 was issued on 09.10.2023. The tax payer has filed reply in DRC-06 vide Ref. No. ZD361023009156V, Dt.17.10.2023. But the tax payer reply is not considered. Therefore the tax proposed in the Show Case Notice is confirmed as under: (Emphasis Supplied) 5. The singular contention i .....

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..... passed. The extracted portion, mentioned hereinabove, clearly shows that in furtherance of show-cause notice, the petitioner filed reply which has not been considered. This exercise of issuance of notice and obtaining a reply, in our opinion, is not an empty public relation exercise. Instead, it is the codification of principles of natural justice in the statute and the said principle mandates tha .....

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..... on merits of the case, the impugned order dated 09.05.2024 is set aside by reserving liberty to the respondents to consider the reply of petitioner and pass a fresh order. Learned counsel for the petitioner undertakes to appear before the first respondent on 24.06.2024 at 11:00 a.m. and for this purpose, no notice will be required to be issued. The first respondent shall give personal hearing oppo .....

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