2025 (7) TMI 204

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....eard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request and with the consent of the learned counsel for the parties. 3. The challenge in this petition is to the Order-in-Original dated 7 February 2022 and Order-in-Appeal dated 28 March 2024. 4. The learned counsel for the Petitioner submits that the show cause notice dated 15 January 2022 was extrem....

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.... crucial contentions were not even considered by the appellate authority, rendering the appeal order vulnerable. 6. Mr. Ochani, learned counsel for the Respondent, based on instructions stated that the impugned orders may be set aside, but an opportunity should be granted to the Petitioner to issue a fresh show cause notice regarding the cancellation of registration. He further submitted that suc....

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....Petitioner states that a response will be filed within four weeks of receiving the show cause notice. The show cause notice must be disposed of within four weeks of the Petitioner filing his reply to the same. 10. The Petitioner or authorised representative must be granted an opportunity for a personal hearing. The concerned authority must pass a reasoned order and communicate the same to the Pet....