2022 (9) TMI 1050

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....titioner  : Smt. Veena J. Kamath, Advocate for Sri. Kamath & Kamath For the Respondents : Sri Hema Kumar, Aga. ORDER In this petition, the petitioner has sought for the following reliefs: "I. To quash/set aside the impugned endorsement dated 20.07.2022 issued by the Respondent No.1 bearing No. J.C.C.T(A)-2/T//2022-23 as per Annexure-A by issuing a Writ of Certiorari or any other order or....

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....entions urged in the Memorandum of Petition and referring to the documents produced by the petitioner, learned counsel for the petitioner invites my attention to the impugned endorsement at Annexure-A dated 20.07.2022 in order to point out that the said endorsement is an unreasoned, non-speaking, arbitrary, cryptic and laconic endorsement without application of mind, in as much as except for stati....

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....f the said Act of 2017 and respondent No.1 having failed to consider this aspect of the matter, the impugned order deserves to be quashed. It is also submitted that no opportunity was granted in favour of the petitioner to urge all contentions including the contentions with regard to maintainability of the appeal qua Sections 107 and 121 of the said Act of 2017 and on this ground also, the impugne....

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....ce oriented approach and in order to provide one more opportunity to the petitioner to put forth all contentions in support of its claim, I deem it just and appropriate to set aside the impugned endorsement and remit the matter back to respondent No.1, the appellate authority for reconsideration afresh in accordance with law. 6. In the result, I pass the following: ORDER (i) The petition is her....