9911796707
TMI Blog2025 (1) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... - While dealing with an identically worded order passed by the said officer, in XEROX INDIA LIMITED VERSUS ASSISTANT COMMISSIONER, WARD 208 (ZONE -11) DGST AND ANR [ 2024 (12) TMI 1283 - DELHI HIGH COURT] it was held that ' The Assistant Commissioner has clearly adopted a template where the only reason assigned is that the reply filed was not comprehensible, conceivable, not perspicuous and is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... May 2024 pertaining to the tax period April 2019 to March 2020 has come to be finalized. 2. From the record, we gather that on receipt of the aforesaid notice, the petitioner had furnished a detailed reply on 12 June 2024. However and on consideration thereof, all that the Assistant Commissioner has chosen to observe is as follows: - In view of the above, as the taxpayer has failed to attend the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has clearly adopted a template where the only reason assigned is that the reply filed was not comprehensible, conceivable, not perspicuous and is ambiguous . This clearly exhibits an abject non-application of mind and the officer repeatedly employing identical phraseology to deal with such matters. 4. Despite caution having been sounded by us of the said language having attained the status of a te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents to proceed further in terms of the earlier SCN issued in accordance with law and bearing in mind the reply which had been submitted by the writ petitioner. 7. All rights and contentions of respective parties on merits are kept open. Accordingly, we for the aforesaid reasons, find ourselves unable to sustain the final order. 4. We accordingly allow the instant writ petition and quash the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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