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2024 (10) TMI 1039
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....M.S. SONAK & JITENDRA JAIN, JJ. APPEARANCES For the Petitioners : Mr. Yogesh Patki, with Jas Sanghvi (through VC) & Bhushan Kanchan, i/b, PDS Legal,. For the Respondents : Mrs. Shehnaz Bharucha, with SD Deshpande,. ORAL JUDGMENT (PER MS SONAK J) :- 1. Heard learned Counsel for the parties. 2. Rule. The Rule is made immediately at the request of and the consent of the lea....
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....ring was scheduled on the very next date, i.e., 30 December 2021. 5. Therefore, on 30 December 2021, the Petitioner appeared and sought time to file a reply. The Petitioner was granted time up to 6 January 2022 for filing the reply. The Petitioner filed a reply on 6 January 2022, in which the Petitioner specifically requested a personal hearing. 6. On 7 January 2022, the Assistant Commission....
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....ner to submit a reply. Without any justification, this period was curtailed. In the curtailed period, the Petitioner did file a fairly detailed reply. That reply has not even been considered, and there is no justification for why no opportunity of hearing was granted to the Petitioner despite the Petitioner specifically requesting the same. All this is sufficient to hold that there was a failure o....
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....n). The matter is now remanded to the Assistant Commissioner to decide the Petitioner's refund claim as expeditiously as possible and, in any event, within two months from today. Given the Appellate Authority's order, the Petitioner may, if it chooses, file an additional reply within two weeks. The Assistant Commissioner must consider the Petitioner's reply to the show cause notice and the additio....