2025 (1) TMI 189

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....ICE NAMAVARAPU RAJESHWAR RAO FOR THE PETITIONER: SRI VIJAY ADITHYA, REPRESENTS FOR SRI SIDDARTH GILDA FOR THE RESPONDENT: SRI SWAROOP OORIILLA, SPECIAL GOVT PLEADER FOR STATE TAX, SRI B. JITENDER, REPRESENTING FOR GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA, MS. B. SAPNA REDDY, SC FOR CBIC ORDER: (per Hon'ble Justice Sujoy Paul) Sri Vijay Adithya, learned counsel represents Sri S....

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....finding given in the impugned order itself. The relevant portion reads as under:- "Accordingly a Show cause notice in form DRC01 was issued on 09.10.2023. The tax payer has filed reply in DRC-06 vide Ref. No. ZD361023009156V, Dt.17.10.2023. But the tax payer reply is not considered. Therefore the tax proposed in the Show Case Notice is confirmed as under:..." (Emphasis Supplied) 5. The singul....

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....ed 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. Instead, it is the codification of principles of natural justice in the statute and the said prin....