2024 (10) TMI 1293

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.... SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO FOR THE PETITIONER: SRI VIJAY ADITHYA REPRESENT FOR SRI SIDDARTH GILDA FOR THE RESPONDENTS NO.1 AND 2: SRI SWAROOP OORILLA SPECIAL GOVT PLEADER FOR STATE TAX FOR THE RESPONDENTS NO.3: SRI B. JITENDER, REPRESENTING FOR GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA FOR THE RESPONDENTS NO.4: MS. B. SAPNA REDDY SC FOR CB....

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....tition. 4. Learned counsel for the petitioner advanced a singular contention which is based on the finding given in the impugned order itself. The relevant portion reads as under:- "Accordingly a Show cause notice in form DRC-01 was issued on 09.10.2023. The tax payer has fled reply in DRC-06 vile Ref. No. ZD361023009156V, Dt 17.10.2023. But the tax payer reply is not considered. Therefore the ....

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....of the petitioner. 7 We have heard the parties on this aspect. 8. we worder in the manner impugned order has been passed. The extracted portion, mentioned hereinabove, clearly shows that in furtherance of show-cause notice, the petitioner filed reply which has not been considered. This exercise of issuance of notice and obtaining a reply, in our opinion, is not an empty public relation exercise.....