https://www.taxtmi.com/caselaws?id=419166 The court dismissed the writ petition, ruling that the application for settlement was premature and not maintainable due to the absence of a show cause notice. The court affirmed that the affidavit-in-reply cannot be considered a deemed show cause notice and upheld the Settlement Commission's decision to return the defective application. The court also clarified that the petitioners could file a proper application for settlement in the future after complying with all mandatory requirements. en-us Thu, 24 Feb 2022 00:00:00 +0530 Fri, 04 Mar 2022 08:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419166 The court dismissed the writ petition, ruling that the application for settlement was premature and not maintainable due to the absence of a show cause notice. The court affirmed that the affidavit-in-reply cannot be considered a deemed show cause notice and upheld the Settlement Commission's decision to return the defective application. The court also clarified that the petitioners could file a proper application for settlement in the future after complying with all mandatory requirements. Case-Laws Customs Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419166