TMI Blog2022 (1) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... The Court finds this is to be extraordinary. It unmistakably reflects the anxiety of the Officer in question who has issued the SCNs to proceed to dispose them of hurriedly and thus preempt the hearing before this Court - This Court would not like to presume that statutory authorities would be unmindful of their statutory responsibilities of determining every SCN in an objective and impartial manner on the basis of the facts presented before them, addressing all the legal submissions made in response to the SCN. This is what lends legitimacy to the system devised by the statutes under which quasi judicial adjudicatory powers are entrusted to authorities. The Court sets aside the two adjudication orders dated 26th November, 2021 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nior Counsel for the Petitioner, commenced his submissions, Mr. Sunil Mishra, learned ASC for the Department interrupted to state that the writ petition has been rendered infructuous on account of the fact that on 26th November, 2021 two separate orders were passed by the Adjudicating Authority, i.e. Opposite Party No.4- one for the period April, 2020 to March, 2021 and the other for the period April, 2021 to August, 2021. He produced copies of the orders. Mr. Chidambaram, learned Senior Counsel informed the Court that only last night, i.e. the night of 28th November, 2021, the copies thereof were e-mailed to the Petitioner by the Department. 4. Mr. Chidambaram submitted that knowing fully well that the SCNs were under challenge before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner on the basis of the facts presented before them, addressing all the legal submissions made in response to the SCN. This is what lends legitimacy to the system devised by the statutes under which quasi judicial adjudicatory powers are entrusted to authorities. Otherwise, if the adjudication of every SCN is only to confirm the demand raised, irrespective of the merits, the entire exercise would become an empty formality and that would be contrary to the legislative intent. 9. In view of the above developments and discussions, the Court sets aside the two adjudication orders dated 26th November, 2021 passed by Opposite Party No.4, i.e. for the periods April, 2020 to March, 2021 and April, 2021 to August, 2021 and issues the following di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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