TMI Blog2021 (11) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... It may be examined by the adjudication proceedings. It is also found that the notice has been issued solely of the dictates of the higher authority. Though reference has been made to the communication received from the Additional Commissioner, we provide that in the event of petitioner no.2 participating in the proceeding and filling its objection, the respondent no.2 shall make an independent application of mind to the material on record and the objections raised by the petitioners and pass appropriate and reasoned order without being influenced by opinion, if any. Though the show cause notice is not happily worded inasmuch as it does appear to suggest on first blush that the demand has been confirmed, yet it is again provided that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instituted. Second, it has been submitted, the impugned notice has been issued under the dictates of the Additional Commissioner, Grade-I, Gorakhpur Zone, Gorakhpur and not by way of an independent application of mind by the Assistant Commissioner. Third, it has been objected that the Assistant Commissioner has prejudged the issue and raised demand of tax by means of the impugned order. Therefore, no useful purpose may be served in allowing the petitioners any opportunity to furnish reply or hearing in such proceeding. The petition has been vehemently opposed by the learned counsel for the Revenue. He would contend, there is no inherent lack of jurisdiction in issuance of the impugned notice dated 20.10.2021. As to the objection raised w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the petitioners arising from the business transfer w.e.f. dated 30.09.2018, is factual. It may be examined by the adjudication proceedings. We also do not find that the notice has been issued solely of the dictates of the higher authority. Though reference has been made to the communication received from the Additional Commissioner, we provide that in the event of petitioner no.2 participating in the proceeding and filling its objection, the respondent no.2 shall make an independent application of mind to the material on record and the objections raised by the petitioners and pass appropriate and reasoned order without being influenced by opinion, if any, expressed by the Additional Commissioner which opinion is purely tentative in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
