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    <title>2025 (1) TMI 1428 - ORISSA HIGH COURT</title>
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    <description>HC quashed the impugned order dated 3 Jan 2025, the preceding show-cause notice dated 29 Sept 2023 and the reminder dated 4 Jan 2025, and disposed of the petition. The court found revenue had omitted to obtain a proper sample and merely alleged the respondent later tendered a doctored sample, leaving no basis to proceed. Given the procedural defects and principles of natural justice, the challenge to the notice for personal hearing succeeded and the enforcement action was set aside.</description>
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