2026 (9) TMI 1663

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.... Respondent(s) : A.S.G.I., Dhananjay Awasthi ORDER 1. Having heard Sri Utkarsh Malivya learned counsel for the petitioner and Sri Parv Agarwal learned counsel for the revenue, at present, two grounds have been pressed which requires serious consideration. First, submission has been advanced that the adjudicating authority has not recorded its satisfaction as to concealment of facts, willful ....

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....at the statutory requirement mandates that the amount of tax, penalty etc. must be clearly specified in the show cause notice on Form DRC-01. That has not been done. 3. In view of the above, we find no useful purpose may be served in either entertaining this petition or relegating the petitioner to the forum of alternative remedy. Though the petitioner was noticed and it has been heard, at pres....