2025 (8) TMI 237

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.... Respondent Nos. 1 and 2. 2. The challenge in this petition is to the Order-in-Original dated 28 February 2025 (Exhibit-M). 3. Though, the impugned order is appealable as accepted by the Petitioner in paragraph 11 of the petition, Mr. Bora, learned counsel for the Petitioner has contended that this is a matter where the adjudicating officer was involved with the audit and, therefore, this was a case of biased adjudication. Further he submitted that the impugned order has been made in breach of the limitation provisions. He submitted that a show cause notice was not issued three months prior to the last date of completing the adjudication process, and this renders the impugned adjudication order as one without jurisdiction. Finally, Mr. Bo....

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....earlier investigation was incorrect and, in any event, the rule may have been issued in the said matter. She, however, pointed out that such issue was not available in the present matter. 7. We have considered the rival contentions, and we are satisfied that no case is made out for bypassing the alternate statutory remedy available to the Petitioner. 8. The Petitioner has already applied for rectification, and the rectification application is pending. In any event, the impugned Order-in-Original is clearly appealable, and the reasons now cited are not sufficient to bypass this remedy. 9. In the reply filed to the show cause notice, at least we did not find any objection on the ground of bias raised. In any event, we do not propose to shu....