2025 (1) TMI 124

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....or the Respondents : Mr. Premtosh K. Mishra, CGSC with Mr. Manish Vashisth and Ms. Sanya Kalsi, Advs. for R-1. Mr. Avishkar Singhvi, ASC with Mr. Naved Ahmed, Mr. Vivek Kr. Singh and Mr. Shubham Kr., Advs. for GNCTD. ORDER CM APPL. 70903/2024 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 16744/2024 & CM APPL. 70902/2024 (Interim Stay) 1. The writ p....

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....bmitted its reply in DRC-06, but the same is found not comprehensive, conceivable, perspicuous and also no one appeared on behalf of the firm to provide explanation/clarification with regard to the reply submitted against DRC-01. In view of the above, as the taxpayer failed to attend the personal hearing despite ample opportunity given and after having gone through the reply filed on the GST por....

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....icer, we had observed as follows:- "3. We are constrained to observe that the order as passed follows lines identical to those which have come before us and have fallen for our notice on earlier occasions. The Assistant Commissioner has clearly adopted a template where the only reason assigned is that the reply filed was "not comprehensible, conceivable, not perspicuous and is ambiguous". This c....

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....d, so that an appropriate review of the manner in which such applications of assessees are adjudicated is undertaken." Following the aforesaid reasoning, we find ourselves unable to sustain the impugned order dated 31 August 2024. 4. We, consequently, quash the aforesaid order and allow the present writ petition. 5. The respondents shall have liberty to proceed afresh in light of the SCN alread....