2026 (7) TMI 1922

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.... Awasthi For the Petitioner : Shri Bhuwan Gautam - Advocate with Ms. Veena Mandlik- Advocate For the State : Shri Kushal Goyal- Dy.AG ORDER PER: JUSTICE SUBODH ABHYANKAR 1] This petition has been filed by the petitioner under Article 226 of the Constitution of India, seeking the following reliefs:- "It is, therefore, humbly prayed, that petition may kindly be allowed by iss....

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.... (iii) Issue a Writ in the nature of Mandamus directing the Respondent Authorities to accept, consider and evaluate on merits the physical reply submitted by the Petitioner before the office of Respondent No. 3 on 14/8/2024 Annexure P/4) along with the definitive documentary evidence of prior suo-moto self-rectification completed by the Petitioner in July 2021. (iv) Alternatively,....

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....only seeking a short relief from this Court that the matter may be remanded back to the authority, as the rectification application is already pending before the authority, and the reply in the physical form was also filed by the petitioner before the respondent No.3 on 14.08.2024. Counsel has also submitted that the petitioner has already complied with all the procedural formalities, and only on ....

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....d, it is found that a show-cause notice was issued to the petitioner on 09.08.2024, whereas, the petitioner submitted the reply in physical format on 14.08.2024, as he lacked portal knowledge, which his CA was handling earlier, whereas, the final order was passed on 12.09.2024, confirming the demand of Rs. 3,31,385/-, also observing that no reply has been submitted by the petitioner. Subsequently,....