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TaxTMI AI Drafter workflow from input facts to final legal draft Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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2022 (11) TMI 1530

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....JINDER SINGH DHINDSA AND HON'BLE MR JUSTICE SANJIV BERRY Mr. Deepak Gupta, Advocate, for the applicants-petitioner Mr. Tajender Joshi, Sr. Standing Counsel, for the respondent ORDER TEJINDER SINGH DHINDSA, J. (ORAL) CM-18461-CWP-2022 Prayer in the application is for pre-ponment of the date of hearing in the main petition. Notice in the application. Mr. Tajender Joshi, lear....

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.... remanded back for fresh adjudication in the Year 2013. Thereafter, inspite of lapse of almost 09 years, no adjudication has taken place inspite of show cause notices. Such factual premise is not disputed by the counsel representing the respondents. We find that identical issue came to be considered by Coordinate Bench of this Court in a bunch of writ petitions including CWP-11860-2021 (M/s ....

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....e limit cannot be taken to be directory except in a case where the Authority has a reason to offer as an explanation for extending the said time limit. In the present case, no explanation has been offered in the written statement which can be held to be a plausible explanation for not adjudicating upon the Show Cause Notice within the time prescribed. 14. So far as the pendency of appeals....

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....g in view the peculiar facts & circumstances of the case and law laid down referred to above. Moreover, the Jammu & Kashmir High Court has not granted any interim order in favour of the respondent(s)/ Revenue on the appeal filed after 1 ½ year of passing of order of the Tribunal in case of supplier (seller) of goods to the petitioner (purchasers)." 15. Thus, keeping in view the afo....