TaxTMI 
TaxTMI 
2026 (7) TMI 71
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....4 issued by the Respondent No. 2, along with DRC-07, in relation to FY-2020-2021. 2. Heard Mr. Jain, learned counsel for the Petitioner and Ms. Shruti Vyas, Additional Government Pleader, for the Respondents. 3. Rule. Rule made returnable forthwith with the consent of the parties. 4. The facts necessary for the adjudication of the Petition are as under. 5. The Petitioner is a private limited company incorporated under the provisions of the Companies Act, 1956. It is engaged, inter alia, in the business of manufacturing of cobalt sulphate, manganese sulphate, nickel sulphate solutions. 6. The Respondents commenced an investigation dated 10th April, 2023 at the place of business/registered office of the Petitioner for alleged v....
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.... preliminary objection raised on behalf of the Respondents. He would submit that this is a case where the Impugned Show Cause Notice and the Order are in brazen violation of the principles of natural justice. It is on such ground that the Petition is clearly maintainable before this Court. 15. Mr. Jain, would submit that it was incumbent upon the Respondents to place all notices and orders in the "View Notices and Orders" window portal. However, despite such mandate the Impugned Show Cause Notice and Order in the given case were uploaded on "Additional Notices and Order" section. Moreover, the Petitioner was never served with the Impugned Show Cause Notice causing grave and irreparable prejudice to the Petitioner. 16. Mr. Jain, would ....
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....d have a vitiating effect on the consequential Order passed. 20. In our view, for the Respondents to contend that the Petitioner has waived the requirements/mandate of the principles of natural justice, at the least, the Petitioner ought to be put to due notice, which is absent in the present case. We find that there is no 'effective service' of the Impugned Show Cause Notice on the Petitioner by the Respondents. This would result in denial of a reasonable opportunity to the Petitioner to justify itself, which would be contrary to contours of the well settled principles of natural justice. 21. As far as the Impugned Order is concerned, Ms. Vyas, in her usual fairness has on instructions clarified that there was no personal hearing giv....
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....ns, we are in agreement with the submissions advanced by the learned counsel for the Petitioner so as to warrant interference, in exercise of Writ jurisdiction. Therefore, in our view, the following Order would meet the ends of justice:- ORDER (i) The Impugned Show Cause Notice and consequential Impugned Order are hereby quashed and set aside. (ii) The proceedings are remanded to the Competent Authority of the Respondents with a direction to issue a fresh order after giving an opportunity to the Petitioner to file its reply to the Show Cause Notice and to pass such order after affording an opportunity of being heard to the Petitioner. (iii) The Respondents shall subject to the completion of the above requiremen....