2025 (6) TMI 830

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....2, Gautam Buddha Nagar (Annexure No. 12 to the writ petition). 2. The petitioner was issued a show cause notice under Section 74 of the Act dated 23.07.2021, to which a reply was filed by the petitioner and same culminated in order dated 29.07.2021. Aggrieved of the same, the petitioner filed appeal. 3. The appeal, filed by the petitioner, came to be decided by the appellate authority on 14.02.2023. Feeling aggrieved of the orders dated 29.07.2021 and 14.02.2023, the petitioner filed Writ Tax No. 106 of 2024. When the petition came up before a learned Single Judge of this Court, on noticing the submissions made on behalf of the respondents that the order passed by the Authorities were non- speaking and that the matter may be remanded ....

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....der Section 74(5) of the Act is ex-facie barred by limitation in terms of provisions of Section 74(10) of the Act and, therefore, the order impugned deserves to be quashed and set aside. Further submissions were made that the learned Single Judge required that the entire process for passing of the order under Section 74 of the Act be completed within a period of three months from the date of passing of the order by the learned Single Judge and as the said period of three months was over on 05.05.2024, the respondents could not have thereafter taken any steps in this regard. 6. Learned Standing Counsel made submissions that in the present case, learned Single Judge while setting aside the orders dated 29.07.2021 and 14.02.2023 had require....

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.... issue the fresh intimation under Section 74(5) of the Act. 10. So far as the submissions made by learned counsel for the petitioner that as the learned Single Judge has required passing of the order within a period of three months and more than a year has passed since the order of the learned Single Judge and therefore, the proceedings being barred by limitation is concerned, the said contention has been noticed for being rejected only. The indication made by learned Single Judge was only with a view to expedite the proceedings and the same cannot be read as creating a different period of limitation than what is provided under Section 75(3) of the Act. The provisions of Section 75(3) of the Act, inter alia, reads as under :- "7....