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2024 (3) TMI 965 - DELHI HIGH COURTViolation of principles of natural justice - impugned order passed without taking into consideration the reply submitted by the petitioner and is a cryptic order - ex-parte demand - HELD THAT:- The observation in the impugned order is not sustainable for the reasons that the reply filed by the petitioner is a detailed reply, however the impugned order records that “neither filed any reply nor appeared in person”. Proper Officer had to at least consider the reply submitted by the Petitioner on merits and then form an opinion. He merely held that the no reply has been filed which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner. The order cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 29.11.2023 is set aside. The matter is remitted to the Proper Officer for re-adjudication. Petition disposed of by way of remand.
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