TaxTMI 
TaxTMI 
2025 (4) TMI 58
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....pondent Nos.1 & 2: Adv. Satyaprakash Sharma with Adv. Mamta Omle,. For the Respondent-State: Ms. Shruti D. Vyas, Add. G. P. with Ms. P. N. Diwan, AGP,. P.C. 1. The above Writ Petition is filed seeking a Writ of Certiorari to quash and set aside the impugned Order-in-Original dated 30th April, 2024 passed by Respondent No.5. The short ground on which the above Order is assailed, is by placing....
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....efore, the three month period calculated backwards would come to 30th January, 2024. In other words, the Show Cause Notice could have been issued latest by 29th January, 2024 and not thereafter. Since the show cause notice in the present case had been issued on 31st January, 2024, the proper Officer has no jurisdiction to issue the Show Cause Notice in the first place. If this is correct, then cer....
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.... of the present case are clearly covered by the decision of the Andhra Pradesh Court, and therefore, the above Writ Petition ought to be allowed and the impugned order dated 30th April, 2024 be quashed and set aside. 5. Ms. Vyas, the learned AGP appearing on behalf of the Respondents sought time to file an Affidavit in Reply to the above Writ Petition. 6. Acceding to her request, we direct that ....
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....al to the facts in the case before the Hon'ble Andhra Pradesh High Court in the case of Cotton Corporation (supra). In that case, the Andhra Pradesh High Court has clearly held that the time limit prescribed under Section 73 (2) of the Act for issuance of the Show Cause Notice are mandatory and if there is any violation of the aforesaid period, the same would render the Show Cause Notice otiose. C....