Just a moment...
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the impugned ex parte adjudication order and the order rejecting rectification should be set aside and the matter remitted for fresh consideration after granting an opportunity to reply to the show-cause notice.
Analysis: The petitioner had not filed a reply to the show-cause notice and the impugned order was passed ex parte. Without entering into the merits of the rival contentions, the order rejecting rectification was also challenged. In these circumstances, the matter was found fit to be reopened so that the petitioner could submit a reply and the authority could reconsider the matter in accordance with law after affording a reasonable opportunity of hearing.
Conclusion: The impugned orders were set aside and the matter was remitted to the respondent authority for fresh consideration from the stage of reply to the show-cause notice.