2026 (4) TMI 714

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....NOURABLE MR. JUSTICE A.S. SUPEHIA AND HONOURABLE MR. JUSTICE PRANAV TRIVEDI Appearance: For the Petitioner(s) No. 1: Mr Mihir Joshi, Senior Advocate And Mr Shalin Mehta, Senior Advocate with Paritosh Gupta for Gupta Law Associates (9818). For the Respondent(s) No. 1,2: Mr Ankit Shah (6371). COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. RULE. Learned Senior Standing Counsel Mr. Shah waives service of notice of rule for and on behalf of the respondents. 2. Since, a short issue is involved in the present writ petitions hence, the same are taken up for final hearing with consent of the learned advocates appearing for the respective parties. Lead matter is Special Civil Application No. 17344 of 2025. ....

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....e to the aforesaid submissions, we have called upon the learned Senior Standing Counsel Mr. Shah to point out application of mind by the respondent adjudicating authority to the detailed defence submission(s) filed by the petitioners while passing the impugned orders however, his best efforts have gone in vain as we have noticed that the adjudicating authority has only done a cut-paste job and the defence submission(s) of 40 pages filed by the petitioners have been ignored. We also find that the contents of the show-cause notice(s) have been incorporated in the impugned order in original by the adjudicating authority verbetim by only bifurcating paragraphs and ultimately, penalty has been imposed upon the respective petitioners under sectio....