TaxTMI 
TaxTMI 
2024 (12) TMI 659
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....ahesh Raichandani and Ms. Jasmine Dixit i/by UBR Legal. For the Respondents: Ms. Jyoti Chavan, Addl. G.P. in WP/3714 of 2024. For the Respondent: Mr. Manish Upadhye nos. 2 & 4 in WP/2451 of 2024 (already disposed). P.C. (PER M.S. SONAK, J.) :- 1. Heard learned counsel for the parties. 2. By an order dated 12 November 2024, we had disposed of this petition. 3. It is pointed out that the....
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....her efficacious remedy, the petitioner does have an alternate remedy of an appeal against the impugned order. 8. Mr. Raichandani, however, submitted that there was no compliance with principles of natural justice in this matter because after the petitioner submitted final reply dated 26 April 2024, the petitioner or petitioner's representative was not heard. He, therefore, submits that the impugn....
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....e raised, the petitioner must apply for and obtain the Roznama so that there is no variation between the averments in the petition and the contents of the Roznama. In this case, as noted earlier, the Roznama entries bear the signatures of the petitioner's representative. 11. In any event, we do not propose to conclude on the issue of failure of natural justice because, as we stated earlier, t....
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....ructions, states that the petitioner will file an appeal against the impugned order within four weeks from the date of uploading this order. Suppose the appeal is indeed instituted within four weeks of the uploading of this order. In that case, the Appellate Authority must entertain the same on merits, including considering the ground of failure of natural justice. The Appellate Authority need not....