2025 (6) TMI 1654

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....tioner : Mr. R. Ananth for Mr. K.S. Prakash For the Respondent : Mr. R. Suresh Kumar Additional Government Pleader ORDER Mr.R.Suresh Kumar, the learned Additional Government Pleader, takes notice for the respondent. 2. With the consent of the learned counsel for the petitioner and the learned Additional Government Pleader appearing for the respondent, this Writ Petition is being dispos....

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....f the Act. The petitioner submitted a reply to the said notices. However, the impugned order has been passed as if the petitioner's reply did not address the queries raised in the aforesaid Show Cause Notice. The operative portion of the impugned order reads as under: ANALYSIS AND CONCLUSION: On examination of the reply of the tax payer reveals that they have not filed reply as p....

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.... 1st personal hearing in the form of Reminder portal and postal Reminder-3 14.12.2024 No reply submitted and Not appeared The tax payer had not turned up even after repeated reminders. From the above it is construed that they have nothing to say in the matter. Hence for the adjudicating authority there is no other go, except confirming the proposal. I therefore confirm the propo....

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....ted in the order) A Form DRC-07 issued through common portal. 6. A reading of the impugned order indicates that it is a nonspeaking order and reflects non-application of mind to the reply filed by the petitioner. Therefore, this Court has no option except to quash the impugned order and remit the matter back to the respondent to pass a fresh order on merits, as expeditiously as possibl....