TaxTMI 
TaxTMI 
2026 (5) TMI 251
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....the Impugned Show Cause Notice in Form DRC-01 having a reference no. ZD270923063040M dated 26.09.2023 (Exhibit-D) and the Impugned Rectification Order in Form DRC-08 having a reference no. ZD270625103009L dated 24.06.2025 (Exhibit-J) passed by the Respondents. b. that this Hon'ble Court may be pleased to issue a Writ in the nature of Mandamus or any Writ, Order or Direction of similar nature to forthwith withdraw the Impugned Show Cause Notice in Form DRC-01 having a reference no. ZD270923063040M dated 26.09.2023 (Exhibit-D) and the Impugned Rectification Order in Form DRC-08 having a reference no. ZD270625103009L dated 24.06.2025 (Exhibit-J) passed by the Respondents. c. that pending the hearing and final disposal of ....
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....Writ in the nature of Mandamus or any Writ, Order or Direction of similar nature to forthwith withdraw the Impugned Show Cause Notice having a reference no. ZD2701240703340 dated 30.01.2024 (Exhibit -D) Impugned Rectification Order having a reference no. ZD270325113099G dated 21.03.2025 (Exhibit-J) passed by the Respondents. c. that pending the hearing and final disposal of the present petition, this Hon'ble Court may be pleased to stay the Impugned Show Cause Notice having a reference no. ZD2701240703340 dated 30.01.2024 (Exhibit -D) Impugned Rectification Order having a reference no. ZD270325113099G dated 21.03.2025 (Exhibit-J) and against the recovery of impugned demand by the Respondents; referred in prayer(s) above." ....
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....order passed by Respondent No. 1. This Court, by an order dated 22nd August 2024, quashed and set aside the orders-in-original dated 12th December 2023 and 5th March 2024 passed by Respondent No. 1, and the matter was remanded back to Respondent No. 1 for de novo consideration. The order dated 22nd August 2024 passed by this Court in Writ Petition (St) No. 13705 of 2024 is reproduced hereinbelow:- "P.C. : 1. Ms Chavan on instructions states that respondent no.1 will pass a fresh order after giving a personal hearing and, therefore, the order impugned in the petition being order in original dated 12th December 2023 and 5th March 2024 be quashed and set aside and the matter be remanded for denovo consideration. 2. T....
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....Mr. Keval Shah along with Mr, Rohil Pahilwan appeared for Petitioner, and Ms. Shruti Vyas, Addl. G.P., along with Mr, Aditya R. Deolekar appeared for the Respondents. We have perused the papers and proceedings with the assistance of the learned Counsel for the parties. 4. It is the contention of Mr. Shah, learned Counsel appearing for the Petitioner, that the impugned order has been passed without dealing/adverting to the submissions made by the Petitioner at the time of the personal hearing, as well as the contentions raised by the Petitioner in its replies dated 21st August 2023 and 26th February 2024. He has therefore submitted that the impugned order is a bald and non-speaking order. He further submitted that though the impugne....
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..... In light of the aforesaid discussion, we are inclined to pass the following order which will meet the ends of justice. ORDER i. Impugned order dated 21st March 2025 is quashed and set aside. ii. Proceedings stand remanded to Respondent No. 1 for de novo consideration, and for a fresh and reasoned order to be passed in accordance with law, and after hearing the parties. The Adjudicating Authority shall complete the determination within a period of three months from today. iii. All contentions of the parties are expressly kept open. iv. Petition stands disposed of in the aforesaid terms. No costs." 3. Mr. Keval Shah along with Mr, Rohil Pahilwan appeared for Petitioner, and Ms. Shruti Vyas, Ad....