2026 (3) TMI 1238

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....tioner(s): Mr. Mukul Rohatgi, Sr. Adv., Mr. Balbir Singh, Sr. Adv., Mr. Kuljeet Rawal, Adv., Ms. Ruchika Jain, Adv., Mr. Parminder S. Bhullar, Adv., Mr. Deepak Agrawal, Adv., Mr. D. Kumanan, AOR. For the Respondent(s): None.   ORDER 1. Heard Mr. Mukul Rohatgi, learned senior counsel appearing for the petitioner. 2. It appears from the materials on record that a show cause notice c....

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....ific case of the petitioner that the said documents have been referred to by the department in their two show cause notices. 6. In pursuance of the request made by the petitioner for supply of the documents, the petitioner was informed by the department that the documents would be uploaded on a particular portal on or before 31.05.2024. The department also informed the petitioner that upon such....

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....hat the two assessment orders could be said to be ex-parte orders because his client had no opportunity to participate in the assessment proceedings. 11. In such a situation, as referred to above, the two assessment orders were made a subject matter of challenge before the High Court of Allahabad. The High Court declined to entertain the writ petition, essentially on the ground that the petitio....

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....s to around Rs. 67 crore. If the appeal is to be preferred, the statutory pre-deposit of 10 per cent would come to around Rs. 6.70 crore. 15. Mr. Rohatgi, has manifold contentions to raise with regard to the legality and validity of the two assessment orders and the manner in which the department proceeded with the assessment proceedings. He has also highlighted the financial constraints at the....