2026 (8) TMI 989

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arsh Misra, Abhishek For the Respondent(s) : C.S.C. ORDER HON'BLE JASPREET SINGH, J. 1. Heard Shri Utkarsh Misra, learned counsel for the petitioner and Shri Vikram Soni, learned Additional Chief Standing Counsel for the State Revenue. 2. By means of the instant petition, the petitioner assails the order dated 29.04.2024 whereby the respondent no.4 while exercising powers under ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on 74 can only be applied where the taxing authority comes to a subjective satisfaction that there has been some concealment or non payment of tax on the ground of fraud. 6. It is urged that neither the petitioner was granted any hearing before the authority of the first instance who passed the order and moreover in the entire order dated 29.04.2024, there is not a whisper as to how and what ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cy in tax, imposition of interest and penalty. 8. Considering the aforesaid aspect of the matter and noticing that the order dated 29.04.2024 is per se without jurisdiction, non speaking and non reason, hence it can not prevent the Court from entertaining the petition or exercising powers under Article 226 of the Constitution of India. 9. For the reasons aforesaid, the impugned orders dated ....