Fabricated show cause notice led to recall of an earlier writ order and restraint on acting upon it.

A writ order was recalled after it emerged that the show cause notice filed with the petition was not the complete and authentic notice uploaded on the portal. The Department showed that the annexed notice had been fabricated or was otherwise inaccurate, and counsel for the petitioner accepted that the earlier filing came from the client and that the Department's version was correct. As the earlier order had proceeded on a vitiated factual basis, the final order dated 27 February 2025 was recalled and any order giving effect to it was directed not to be acted upon.

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Issues: Whether the earlier order allowing the writ petition was liable to be recalled on the disclosure that the show cause notice placed before the Court had been fabricated and whether further directions were warranted.

Analysis: The Department established that the notice annexed in the writ petition was not the complete and authentic notice uploaded on the portal. Counsel for the petitioner accepted that the notice filed earlier had been supplied by the client and admitted that the departmental version was correct. In these circumstances, the basis on which the earlier writ order had proceeded stood vitiated.

Conclusion: The earlier final order dated 27 February 2025 was recalled and any order giving effect to it was directed not to be acted upon.

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