2023 (7) TMI 1333

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.... : Mr. K. K. Maiti, Mr. Tapan Bhanja. For the UOI : Mr. Debasish Chaudhuri, Ms. Sanjukta Gupta. ORDER 1. Heard learned advocates appearing for the parties. 2. By this writ petition, petitioner has challenged the impugned adjudication order dated 31st March, 2023, passed by the Principal Commissioner of CGST & CX, Kolkata, South, on the ground that there is a procedural irregularity in ....

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.... the exception under Section 73(1) of the Finance Tax Act, 1994 and further that the pre-show cause notice is not mandatory in cases which falls under those exceptions. 5. Mr. Mazumder, learned advocate for the petitioner submits that in the facts and circumstances of the case, case of the petitioner does not fall within those exceptions. 6. Considering the facts and circumstances of the cas....

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....th the adjudication order after participating in the impugned proceeding, now at this stage petitioner cannot turn around and challenge the impugned order of adjudication, on the ground that in spite of the show-cause notice being issued and he has responded to the same still the impugned adjudication order should be interfered since pre-show cause notice was not issued in this case. v) T....