2025 (2) TMI 714

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rma and Ms. Priyanshi Chokshi i/b. Mr. Sriram Sridharan. For the Respondents: Mr. N.C. Mohanty. ORAL JUDGMENT   (PER M. S. SONAK, J.):- 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The Petitioner had sought for a writ of mandamus to direct the first....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....demand raised in the penalty order dated 14 March 2022. He submitted that the Petitioner responded by pointing out that no such order was ever served upon the Petitioner, and, therefore, there was no question of any adjustment. The Petitioner also requested for furnishing the copy of such order, if any. 6. Mr. Sawana submits that without furnishing any copy, the impugned adjustment was made and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat the adjustment made after due compliance with the procedure prescribed under Section 245 may not be interfered with. 9. We have considered the rival contentions and perused the material on record. 10. We do not intend to interfere with the penalty order dated 14 March 2022, which was digitally signed on 22 May 2024. The Petitioner possesses an alternative and effective remedy to challeng....