2025 (2) TMI 1156

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....#39;BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR For the Petitioner : Mr. Prakash Shah, Sr. Adv. with Mr Rajat Mittal, Mr. Suprateek Neogi, Ms. Priyanshu , Advs For the Respondent : Mr. Sumit Batra , SSC ORDER 1. This writ petition has been preferred seeking the following reliefs : - "i) Issue a writ of certiorari or writ in the nature of certiorari quashing the Impugned Order,....

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....liefs as the nature and circumstances of the case may require." 2. We take note of the detailed order that came to be passed on 31 July 2024 and where the principal grounds of challenge came to be noticed in the following terms:- "3. The petitioner has filed the present petition impugning an order dated 29.04.2024 (hereafter the impugned order) passed by the Adjudicating Authority unde....

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.... SCN and submitted a detailed reply on the points as raised in the impugned SCN. 7. It is apparent from the plain reading of the impugned order that the petitioner's response has not been considered. The Adjudicating Authority has passed the impugned order confirming the demand as set out in the impugned SCN and rejected the reply furnished by the petitioner. 8. The only reason s....

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....tute. It is noticed that a large number of unreasoned orders are being passed by the Adjudicating Authority by simply confirming the demands raised in the show cause notice without even alluding to the response submitted by the tax payer. 11. In the given circumstances, let a counter affidavit be filed by the respondent within a period of four weeks from date. Rejoinder thereto, if any, b....