2025 (9) TMI 668

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....een, Advs. for the Respondents Through: Ms. Pushti Gupta, SPC with Mr. Sudhanshu Sharma, Adv. for R-1(9599915879) Ms. Urvi Mohan, Adv. (7718992441). PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, assailing the impugned order for ....

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....he relevant point in time i.e., 27th February 2022, no proceeding was stated to be pending against the firm. 5. However, thereafter, it came to the knowledge of the Petitioner that a Show Cause Notice (hereinafter, 'SCN') has been issued to the Petitioner on 25th July 2022 on the following grounds: "1. Collects any amount as representing the tax but fails to pay the same to the account....

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....D-19 pandemic, the Petitioner is given an opportunity to file a reply to SCN dated 25th July 2022. 9. Upon the reply being filed, the Petitioner be given personal hearing and a reasoned order be passed in respect of the SCN. 10. The impugned order dated 9th August 2025 is set aside. Reply be filed by the Petitioner by 31st October 2025. The Petitioner shall also disclose in its reply, the de....