2026 (7) TMI 574

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....the respondents: Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General. VIVEK SINGH THAKUR, JUDGE [ORAL] Petitioner has approached this Court, seeking the following substantive reliefs:- (i). Quashing the SCN dated 25.09.2023 (Annexure P-1) and order dated 29.12.2023 (Annexure P-2) passed by Respondent No.3 and recovery Notice dated 11.08.2025 (Anne....

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....otice could not be seen by or on behalf of petitioner and resultantly petitioner was proceeded ex-parte and order dated 29.12.2023 [Annexure P-2] was passed by respondent No.3 against the petitioner. It is further case of the petitioner that show cause notice dated 25.09.2023 [Annexure P-1] and order dated 29.12.2023 [Annexure P-2] do not disclose the material particulars and, therefore, these doc....

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.....2025 [Annexure P-3] are quashed and set aside, with liberty reserved to the concerned authority to issue a fresh show cause notice, if so required, on or before 31.07.2026, which shall be replied by the petitioner within the period prescribed under the Act and thereafter an appropriate order shall be passed by the competent authority. 8. It is made clear that liberty to issue fresh notice is p....