2021 (11) TMI 721

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....ER 1. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Manu Ghildyal alongwith Sri Parv Agarwal, learned counsel for the revenue. 2. Present writ petition has been filed for the following relief: "I. Issue a suitable writ, order or direction in the nature of certiorari calling for the record and to quash the impugned proceedings initiated under Section 74 of the U....

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....(1A) and Rule 142 (2A) to submit that the mandatory opportunity contemplated by the Rule has been denied to the writ petitioner inasmuch as the preliminary notice was not followed by a proper notice seeking initiation of adjudication. Third, it has been submitted that due objection could not be raised by the petitioner within time as the sole proprietor of the petitioner entity is a senior citizen....

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.... law. 5. Without issuing any further notice, the demand order has been passed on 18.02.2021. It reads as below: "You were issued DRC-01 for dated 08.02.2021 but you failed to appear and put your case before me. Therefore, I have no other option but to issue Order (DRC-07)." 6. Though the aforesaid order is appealable, we do find, a patent error has crept in the impugned order inasmu....