2024 (10) TMI 1025

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....ST<br>Honourable Mr. Justice R. Suresh Kumar And Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. Raghavan Ramabadran For the Respondents : Mr. M. Santhanaraman Senior Standing Counsel ORDER R.SURESH KUMAR, J. This Writ Petition has been filed challenging the Show Cause Notice dated 23.10.2018 issued by the 1st Respondent under Section 73 of the Finance Act, 1994. 2. ....

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....within the meaning of Section 65 B(44) of the Finance Act, 1994. 4. The other ground which was raised on behalf of the Writ Petitioner even at the time of admission of the Writ Petition was that, in a similar circumstances a Show Cause Notice when was questioned was quashed by the Writ Court vide Order dated 16.04.2019 in the matter of M/s.Vendhar Movies and Ors. vs. The Joint Director and Ors.....

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....case of challenge to show cause notice(s), the Respondents in the writ appeals / writ petitioners are permitted to file their objections and in the case of challenge to orders of adjudication, the same are set aside and liberty is granted to the Respondents / writ petitioners to file fresh / additional objections, if any, within a period of four weeks from the date of receipt of a copy of this jud....

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....if objections have already been filed by way of additional objections within a time framed based on which the Adjudicating Authority/Assessing Authority was directed to decide the same in an independent manner, uninfluenced, unswayed or unfettered by any way observation made in the Judgment dated 16.04.2019 in the matter of M/s.Vendhar Movies and Ors. vs. The Joint Director and Ors., 2019 (6) TMI ....