2023 (4) TMI 47

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....: Ms. Jyoti Chavan, AGP   P.C.:- 1. Heard learned counsel for the parties. 2. The Petitioner is aggrieved by the order dated 23 March 2022 passed by Respondent No.2 pursuant to the show cause notice dated 15 February 2022. The primary grievance of the Petitioner is that Petitioner was not given adequate opportunity to defend the show cause notice and has prayed that an opportunity ma....

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.... amount of tax specified in the said intimation by 31 December 2021 failing which Petitioner was informed that show cause notice under section 73(1) of the Act would be issued. Thereafter, the Chartered Accountant of the Petitioner attended the proceedings on 27 December 2021 and sought time upto 14 January 2022. Thereafter, show cause notice in form DRC-01 under section 73 of the Act was issue....

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....spondents, based on the reply affidavit, submitted that adequate opportunity was given to the Petitioner and inspite of the Chartered Accountant attending from time to time, there was no compliance by the Petitioner and therefore, the show cause notice was adjudicated. 5. We note that in reply it has been stated that Chartered Accountant of the Petitioner requested time till 14 March 2022 which....

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....o weeks sought for granted to the Petitioner, this petition would not have arisen at all. In these circumstances, an opportunity needs to be given to the Petitioner. 7. However, we set a time table for the disposal with commitment for the Petitioner that no further time will be sought, whatever reply that Petitioner needs to submit would be done within time-bound period. We accept the undertaki....