2026 (8) TMI 1842

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....For the Respondent Nos. 1 to 3: Mr. Subir Kumar a/w Mr. Saket Ketkar and Ms. Ashita Aggarwal. For the Respondent - State: Ms. Anjali Helekar, GP a/w Mr. Amar Mishra, AGP. P.C.: 1. Heard learned Counsel for the Petitioner. Learned Counsel for the Respondents opposed the Writ Petition. We are not referring to the facts in detail. Suffice it to observe that the Petitioner filed a reply to th....

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.... The impugned order at Page No.232 at Paragraph No.10.2 records thus : 10.2 Non-submission of Requisite Documents 10.2.1 The Noticee has contested the findings in the SCN regarding non-submission of documents and has claimed that details were furnished through emails on various dates. 10.2.2 I find that the Noticee has not produced any complete, authenticated and reconci....

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....e tax liability discharged. 4. As mentioned hereinabove, in the reply to the Show Cause Notice the Petitioner - Noticee provided a detailed year wise reconciliation of turn over HSN wise for the aforesaid period. 5. We are therefore of the opinion that the impugned order has been passed without considering the detailed year wise reconciliation submitted by the Petitioner and therefore the or....