https://www.taxtmi.com/caselaws?id=780839 The HC dismissed the writ petition. It held petitioners received multiple show-cause notices and repeated hearing opportunities, did not consistently attend, and raised reassignment and competence objections only belatedly; reassignment to the original issuing authority was not irregular. Although the order was communicated beyond the one-month preference in the CBEC circular, paragraph 14.10 allows exceptions with file recording and the respondents did not produce the file; the court found available explanations in the order sufficient. No other valid ground was made out, and the petition therefore failed. en-us Mon, 27 Oct 2025 00:00:00 +0530 Fri, 07 Nov 2025 08:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780839 The HC dismissed the writ petition. It held petitioners received multiple show-cause notices and repeated hearing opportunities, did not consistently attend, and raised reassignment and competence objections only belatedly; reassignment to the original issuing authority was not irregular. Although the order was communicated beyond the one-month preference in the CBEC circular, paragraph 14.10 allows exceptions with file recording and the respondents did not produce the file; the court found available explanations in the order sufficient. No other valid ground was made out, and the petition therefore failed. Case-Laws Service Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780839