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2023 (10) TMI 408 - BOMBAY HIGH COURTValidity of SCN issued alleging non filing of returns - Petitioner had informed the concerned officers that the returns were already filed - issue on the operation of the electronic portal - HELD THAT:- There are inaction on the part of the State officers to whom several representations were addressed, who have not even bothered to respond to such repeated representations. Eventually, the Petitioner was also required to approach the Hon’ble Cabinet Ministers of the Central Government, namely the Finance Minister and the Minister for Micro, Small and Medium Enterprises - Certainly, such an approach on the part of the State Officers, who are supposed to be dealing with the assessees is not expected and when it is informed to us that the policy of the Government is of an ease of during business. If this be so, the basic requirement in regard to the grievances being made by the assessees through their representations need to be addressed with utmost urgency and more particularly in a case as the present, wherein, more than 20 representations being made by the Petitioner were not addressed. This itself is quite alarming. The Commissioner of State Tax is required to explain as to why such an approach to generate unwarranted litigation, on the part of the Officers ought not to be deprecated and taken to the logical conclusion. Let the affidavit also address on the merits of the Petitioner’s contention on the return having been filed, as also on the Petitioner’s contention of there being no justification in issuing the show cause notice. Such reply affidavit be placed on record within a period of 2 weeks from today. Copy of the same be served to the Petitioner well in advance. Stand over to 10th October 2023, High on Board.
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