2024 (2) TMI 128

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....ari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof to quash and set aside ex-parte order dated 13.06.2022 passed under Section 73 of the Act read along with summary order No. DCE- 602/LTU-01/ Scrutiny/ T. S. Lines/DRC-07/FY-2017- 18/2022-23/B-204/Mumbai dated 13.06.2022 passed by the Respondent No. 3; (b) pending the hearing and final disposal of the above Petition, this Hon'ble Court by an interim order stay the operation and effect of aside ex-parte order dated 13.06.2022 passed under Section 73 of the Act read along with summary order No. ....

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....n the impugned order. 6. In the circumstances in which the Order was passed, the Petitioner requested the officers of the Respondents to provide the Petitioner a copy of the impugned order dated 13th June 2022. 7. In pursuance thereto, the officers of the Respondents guided the Petitioner to the "Additional Notices and Order Section" wherein the said orders and notices were uploaded. 8. In the above circumstances, although the Petitioner was aggrieved by the order dated 13th June 2022 being passed without an opportunity being made available to the Petitioner to respond to the show cause notice as also without being given any opportunity for an oral hearing, the Petitioner on 18th January 2023 under protest, deposited an amount of Rs. 34,....