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2023 (11) TMI 1021

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..... he petitioner had not received any show cause notice and hence, they are not in a position to file their reply - HELD THAT:- In the present case, it appears that the show cause notice was issued to the petitioner and the petitioner had received the same. Thereafter, the assessment order was passed on 17.07.2023. However, the petitioner is not in agreement with the same, since there was an error in .....

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..... d 17.07.2023 passed by the first respondent and all consequential proceedings, including recovery notice dated 25.10.2023 issued by the second respondent. 2. Mr.T.N.C.Kaushik, learned Additional Government Pleader, takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petit .....

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..... n 29.08.2023. However, the said application was not considered by the Department. 7. In reply, the learned counsel for the respondent would submit that the respondent had received both the applications, dated 17.08.2023 and 29.08.2023, only on 01.09.2023. Further, he would submit that the Department will dispose of the same at the earliest point of time. 8. In reply, the learned counsel for the pe .....

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..... ed order dated 17.07.2023, it will be sufficient to meet out the case of the petitioner if the rectification application of the petitioner is disposed of by the respondent. 12. Accordingly, this Court directs the respondents to dispose of the rectification application filed by the petitioner dated 17.08.2023 and 29.08.2023 on or before 31.12.2023. In the meantime, there shall be an order of interi .....

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