2024 (10) TMI 1605

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.... : Gadi Praveen Kumar Dy. Solicitor Gen. of India. ORDER PER HON'BLE JUSTICE SUJOY PAUL This petition filed under Article 226 of the Constitution assails the Order-in-Original dated 25.04.2024 (Annexure P-1). 2. The principle ground of attack to this order is that when the petitioner was put to show-cause notice dated 27.12.2023, the petitioner filed reply dated 16.04.2024. Learned cou....

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...., 'Reply furnished, pending for order by tax officer' makes it clear that the petitioner's reply to show-cause notice was received by the respondents. Thus, finding given by the Authority in the impugned order that the petitioner failed to submit his reply is factually incorrect and cannot sustain judicial scrutiny. If the reply of the petitioner is not considered, the principles of natural justic....