2024 (6) TMI 747

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....wada for Ms. Lavanya P.R. For the Respondent : Mr. T.N.C. Kaushik, Addl. Govt. Pleader (T) COMMON ORDER In all these writ petitions, orders in original dated 13.03.2024 relating to distinct assessment periods are challenged on the ground that the petitioner's reply was not considered. Pursuant to an inspection of the petitioner's place of business, intimation and show cause notices were....

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....iceable that the petitioner's reply to the show cause notice is referred to therein but no findings are recorded in respect of reasons for rejecting such reply. By way of illustration, the findings in respect of defect no.1 are set out below: "The reply has been scrutinized and identified that reply is not in order due to neither filed any relevant document to the payment of difference of ta....

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....'s reply and record reasons for rejecting such reply, orders impugned herein cannot be sustained. 5. For reasons set out above, the impugned orders in original are set aside and these matters are remanded for reconsideration. The petitioner is permitted to submit additional documents, if any, within a period of two weeks from the date of receipt of a copy of this order. Upon receipt thereof, ....