2024 (4) TMI 420

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....C. ORDER 1. Heard Shri Parth Goswami, holding brief of learned counsel for the petitioner and Shri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the ex-parte order dated 30.09.2023 issued by Commercial Tax Officer, Sector-4, Ghaziabad, Uttar Pradesh. 3. At the outset, it has been stated, the issue involved is squarely covered by the decision of this Co....

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....drawn is that the petitioner was never afforded any opportunity of personal hearing. 6. Thus, upon service of notice the petitioner had been called to file its reply only. Non compliance of that show cause notice may have only led to closure of opportunity to submit written reply. However by virtue of the express provision of Section 75 of the Act, even in that situation the petitioner did not ....

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....ated that the petitioner's business operations are lying closed since 2020. Therefore, for reasons of disruption of business operation, petitioner committed a mistake in not responding the notice, within time. 10. In view of the above noted facts and reasons, we find no useful purpose may be served in keeping this petition pending or calling counter affidavit at this stage or to relegate th....