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TMI Blog2025 (1) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the petitioner in the hearings that ensued and on the different dates which were fixed by the Assistant Commissioner, for the purposes of the present writ petition, we find it unnecessary to delve into those aspects since, and in our considered opinion, the Assistant Commissioner has clearly taken an extremely narrow and pedantic view while refusing to accede to the prayer for adjournment. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax Act, 2017 [Act] . In terms of the aforesaid, the respondent has proceeded to finalize the Show Cause Notice [SCN] which was issued on 29 May 2024. 2. Admittedly, the petitioner had filed its response to that notice. During the course of the proceedings which were drawn by the Assistant Commissioner, the petitioner had made a request for adjournment on 03 July 2024. In the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st for adjournment was unmerited. 4. In light of the tentative conclusions noted above, Mr. Aggarwal learned counsel appearing for the respondent, submitted that the ends of justice may merit the matter being remitted to the Assistant Commissioner for deciding the proceedings afresh bearing in mind the reply which was submitted by the writ petitioner. 5. We, accordingly, allow the instant writ pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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