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2025 (2) TMI 205

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..... of the Show Cause Notice and passing of the impugned Order - HELD THAT:- Considering the fair stand taken by the State, the impugned Order is quashed and set aside. The Show Cause Notice dated 30th September, 2023 shall be adjudicated afresh after giving a hearing to the Petitioner. It is informed that a Reply to the Show Cause Notice has already been filed by the Petitioner and which is dated 27 .....

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..... in Form DRC/07 (Exh. A to the Petition). In the alternative, it is prayed that Respondent No.3 be directed to decide the Rectification Application bearing No. ARN AD270924011050K dated 16th September, 2024 filed by the Petitioner (Exh. J to the Petition). 2. The short point on which the ex-parte Order dated 22nd August, 2024 is challenged, is that no hearing at all was given to the Petitioner be .....

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..... s. 2 & 3, after taking instructions, fairly submitted that the impugned order can be set aside and the matter can be remanded back to the Deputy Commissioner of State Tax, Bandra West, 501 GST, for a fresh adjudication on the Show Cause Notice dated 30th September, 2023. 4. Considering the fair stand taken by the State, we hereby quashed and set aside the impugned Order dated 22nd August, 2024 (E .....

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..... 4011050K dated 16th September, 2024 filed by the Petitioner and the same shall be treated as disposed of. 7. The Writ Petition is disposed of in the aforesaid terms. However, there shall be order as to costs. 8. It is needless to clarify that we have not gone in to the merits of the matter and all contentions of all the parties are expressly kept open, to be agitated before the Deputy Commission .....

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