2019 (9) TMI 1148

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....MALDEEP DEAYAL, ADVOCATE WITH MR ROHAN LAVKUMAR (9248) For The Respondent (s) : MRS KALPANAK RAVAL (1046) ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. By this writa-pplication under Article-226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- 77 (a) issue a writ of certiorari quashing and setting aside order dated 20.12.20....

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....fty Seven Thousand and Sixty one only) collected illegally from the petitioner. (f) Ex-partead-interim relief in terms of prayer (c and d) above may kindly be granted. (g) Pass such other and further reliefs as may be deemed just and proper in the interest of justice. 2. In Paragrahs63, 64 and 65 respectively of the memo of the writ-application, the following has been stated:-....

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....ad filed its appeal against the impugned order, the Respondent may keep the penalty proceedings under S.274 read with S.271(1)(c) in abeyance. A copy of the intimation dated 30th January 2019 sent by the petitioner to the Respondent is annexed hereto and marked as AnnexureP28." 3. In Paragraph75 of the memo of the writa-pplication, the following averments have been made. "75. The petit....

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....he Commissioner [Appeals] as the impugned order is ex-facie, without jurisdiction, the same has been passed violative of the principles of natural justice and is also ultra vires Section10AA of the Act. Manifolds contentions have been raised while questioning the legality and validity of the impugned order. 6. Having heard the learned counsel appearing for the parties and having gone through th....