TaxTMI 
TaxTMI 
2025 (8) TMI 1538
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....titioner is before this Court seeking the following prayers: "a) issue a Writ of Certiorari or any other appropriate Writ, Order or direction and QUASH the Show Cause Notice bearing reference No: ZA290125075450N dated 16.01.2025 issued by the 5th Respondent herein given herein at ANNEXURE-'J' and as well as the Order bearing reference No: ZA290225247224M dated 27.02.2025 passed by the 5th Respondent herein given herein at ANNEXURE-'K'; and b) Direct the Respondent No. 04 and 05 herein to consider the representation dated 04.07.2025 of the Petitioner firm which is given herein at ANNEXURE-'L' and pass Orders in accordance with law after granting sufficient opportunity of hearing; c) Pass any other or further Orders....
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....ns: 1. Any Supporting Document - Others (Please specify) - 4. As per adjudication order passed U/s 73 of GST Law you are having huge liability in the "electronic liability ledger". The details of pending dues are sent your registered e-mail ID After clearance of all dues, your appln. will be considered. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Kindly refer the supportive document attached for case specific ....
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.... post-decisional hearing was not called for as the disciplinary authority had already made up its mind before giving an opportunity of hearing. Such a post-decisional hearing in a case of this nature is not contemplated in law. The result of such hearing was a foregone conclusion. 15. In K.I. Shephard v. Union of India [(1987) 4 SCC 431 : 1987 SCC (L&S) 438 : AIR 1988 SC 686] this Court opined: (SCC p. 449, para 16) "It is common experience that once a decision has been taken, there is a tendency to uphold it and a representation may not really yield any fruitful purpose." (See also V.C., Banaras Hindu University v. Shrikant [(2006) 11 SCC 42 : (2006) 6 Scale 66].) 16. We are, however, not oblivious of th....
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....eriod was counted towards his seniority and it was on that basis that he was called for the trade tests which the appellant had passed and was, thereafter, promoted to the posts of Semi-skilled Fitter and Skilled Fitter. If the benefit of service rendered by him from 1964 to 1972 was intended to be withdrawn and promotion orders were to be cancelled as having been passed on account of mistake, the respondents ought to have first given an opportunity of hearing to the appellant. The appellant having earned two promotions after having passed the trade tests, could not have been legally reverted two steps below and brought back to the post of khalasi without being informed that the period of service rendered by him from 1964 to 1972 could not ....