2024 (5) TMI 43

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....JA Advocates who appeared in this case: For the Petitioner: Ms. Anjali Jha Manish, Mr. Priyadarshi Manish and Ms. Divya Rastogi, Advocates. For the Respondent: Mr. Rajeev Aggarwal, ASC. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 19.12.2023 whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand of Rs. 15,19,68,460.00/- against the p....

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.... reply and an opportunity of personal hearing. She further submits that a reminder dated 12.12.2023 was issued to the Petitioner providing a final opportunity for personal hearing. Pursuant to the said reminder, Petitioner had replied to the reminder on 18.12.2023 seeking time to furnish reply and time to appear for personal hearing. However, the impugned order dated 19.12.2023 does not take into ....

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....e taxpayer firm despite sufficient and repeated opportunities, being a time-bound matter, I am left with no other option to proceed ex-parte." The Proper Officer has opined that despite providing another opportunity, neither an online reply has been filed nor has the petitioner appeared in person or through an authorized representative. 6. Further, placing reliance on Section 75(5) of the Act, ....

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.... shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing: Provided that no such adjournment shall be granted for more than three times to a person during the proceedings." 9. Section 75(5) of the Act stipulates that, if sufficient cause is shown, the proper officer shall adjourn the hearing, however, not more than thre....