2025 (9) TMI 461

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....;BLE PIYUSH AGRAWAL, J. Heard Shri Vishwjit, learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State - respondents. Since learned counsel for the parties submit that the issues involved in these writ petitions are similar, therefore, the same are being decided by the common order. With the consent of the parties, Writ Tax No. 811 of 2022 is taken as a l....

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....o 17.08.2020 and date of personal hearing was mentioned as 24.07.2020, much before the submission of reply. Thereafter, the respondent no. 3 passed an ex parte order dated 28.08.2020 determining the tax and penalty, against which the petitioner preferred appeal, which has been dismissed vide impugned order dated 06.09.2021. Learned counsel for the petitioner further submits that once the notice....

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....xure No. 2 to the writ petition), i.e., much before the submission of reply. Once the notice itself is bad, the whole proceedings goes. The issue in hand is squarely covered by the judgements of the Division Bench of this Court in M/s Excellence Trades & Services Private Limited (supra) and M/s Swiftline Transport Solutions Private Limited (supra). In view of the aforesaid facts & circumstan....