2026 (9) TMI 1024

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.... Dutta. ORDER 1. The present writ petition has been filed challenging inter alia, the legality and validity of the adjudication order dated 07.12.2023 passed by the respondent No. 1 and issue demand. 2. Learned counsel for the petitioner submits as follows; i. That a show cause notice in Form DRC 01 dated 09.08.2023 has been issued to the petitioner demanding tax, interest and pe....

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.... that it is an admitted fact that hard copies of the show cause notice was already received by the petitioner, which is evident from the order dated 07.12.2023 being Annexure p/3 at page 28 of the writ petition. It is further submitted that the petitioner has been granted ample opportunities to defend his case. 4. Having heard the parties and upon perusing the records made available this Court ....