2025 (1) TMI 189

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.... PAUL AND THE HONOURABLE SRI JUSTICE 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 A....

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....d a singular contention which is based on the 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 confirm....

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....e parties on this aspect. 8. We wonder in the manner impugned 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 ....

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....pply mind before passing an order. 10. As a result, without expressing any opinion on merits of the case, the impugned order dated 09.05.2024 is set aside by reserving liberty to the respondents to consider the reply of petitioner and pass a fresh order. Learned counsel for the petitioner undertakes to appear before the first respondent on 24.06.2024 at 11:00 a.m. and for this purpose, no notic....