TMI Blog2022 (1) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... e first time on 11.09.2021 at 14.19 hours and received the same by speed post but the appellant s accountant entered the online portal to submit reply to the show cause notice dated 23.08.2021 and other notices which were enclosed and by that time the appellant found that the second respondent had passed the assessment order dated 08.09.2021 and raised demand by imposing penalty. The facts appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is allowed and the assessment order dated 08.09.2021 and the notice of the demand dated 08.09.2021 as well as the penalty notice dated 08.09.2021 are quashed and the matter is remanded to the respondents for granting fresh opportunity to the appellant for filing reply/objection to the draft assessment notice. - MAT 1245 of 2021 with IA No. CAN 1 of 2021 - - - Dated:- 17-12-2021 - The Hon b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel on either side submitted that the main writ petition itself can be disposed of as the issue lies in a narrow canvass. In the light of the said submission, we take up the matter for consideration of the prayer sought for in the writ petition. The appellant writ petitioner in the said writ petition has sought for cancellation of the order dated 08.09.2021 and the notice of demand dated 08.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y speed post but the appellant s accountant entered the online portal to submit reply to the show cause notice dated 23.08.2021 and other notices which were enclosed and by that time the appellant found that the second respondent had passed the assessment order dated 08.09.2021 and raised demand by imposing penalty. The facts appeared to be not in dispute that the Department may contend that earli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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