TaxTMI 
TaxTMI 
2024 (9) TMI 1980
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....ad P.C. : 1. Three show cause notices were issued to petitioner, details of which are in Paragraph No. 3 of the petition. Two show cause notices dated 6th October 2021 and 27th April 2021 for Rs.49,98,447/- and Rs.1,05,31,520/-, respectively, have been withdrawn. What remains is the show cause notice dated 30th December 2020 for Rs.3,26,07,913/ -. 2. One of the main ground raised in the p....
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....e submitted that therefore as held by various courts the show cause notice itself has to be quashed and set aside and consequently the impugned order dated 1st May 2024 based on the said show cause notice also cannot survive and has to be quashed. 3. Mr. Ochani stated that though the petition may have been served in July 2024, he received instructions to appear in the matter only yesterday and ....
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....as been allegedly asked to submit documents and petitioner failed to respond. Ms. Kamble promptly interjected to say no such notice has been however received by petitioner. Ms. Kamble also submitted that it is averred in Paragraph No.10(C) that at that time the firm was physically closed due to corona pandemic and opened only in November 2020. 5. Mr. Ochani also submitted that admittedly petiti....