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2025 (6) TMI 422

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....SINGH JUSTICE RAJNEESH KUMAR GUPTA For the Appellant : Mr. Pradeep Singh Rawat & Mr. Pankaj Pandey, Advs. For the Respondent : Mr. Akash Verma, SSC, CBIC with Ms. Aanchal Uppal, Adv. ORDER 1. This hearing has been done through hybrid mode. CM APPL. 31542/2025 in W.P.(C) 6993/2025 CM APPL. 31546/2025 in W.P.(C) 6994/20251 2. Allowed, subject to all just exceptions. The applicat....

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....ter, 'SCN') has been passed for all the financial years and secondly, no notice of hearing was given to the Petitioner. 5. Insofar as the second argument is concerned, ld. Counsel for the Respondents submits that summons were issued to the Petitioner. In fact, statements of authorised representatives of the Petitioners were also recorded by the Respondents. In addition, ld. Counsel further subm....

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....ent shall upload DRC-07 giving the specific amounts for each of the financial year separately within two weeks. The same shall be intimated to the Petitioner on the following email and mobile no. Email: [email protected] Mobile No.: 9212257481 9. Upon the said DRC-07 being uploaded, the Petitioner is free to avail of the appellate remedy against the impugned order....