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2024 (1) TMI 83

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..... ither the reply could be filed nor any representative could appear and it is only when the Rajasthan High Court made an interim arrangement on 17.10.2014 that the affairs of the appellant could be managed. The appellant has also stated that at one point of time the offices of the appellant had been ordered to be locked and sealed by the High Court. Thus, it would be appropriate that an opportunity is now granted to the appellant to file a reply to the show cause notice and also appear before the Commissioner. The order dated 24.04.2015 passed by the Commissioner is, accordingly, set aside - appeal allowed. - HON'BLE MR. JUSTICE DILIP GUPTA , PRESIDENT And HON'BLE MR. P. V. SUBBA RAO , MEMBER ( TECHNICAL ) For the Appe .....

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..... be filed and why no one appeared for hearing before the Commissioner. The said paragraphs are reproduced below: 23. The management of the appellant was in dispute from year 2013, and accordingly in pursuant to the order passed by Hon ble Supreme Court, the election for the Executive Member of the Executive Committee of RCA has taken place on 19.12.2013, under the supervision of the Principal Observer, Justice N.M. Kasliwal and the Observer: Justice S.P. Pathak (Referred para 23 of the judgment of Hon ble Rajasthan High Court in SB CWP No. 10833/2014). 24. The major controversy regarding management of the appellant arise on 11.10.2014, and after multiple complaints/ cases, the matter reached before the Hon ble Rajasthan High Court, .....

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..... opportunities. 6. The submissions advanced by the learned counsel for the appellant and the learned authorized representative appearing for the department have been considered. 7. It is not in dispute that the appellant did not reply to the show cause notice nor any person appeared on behalf of the appellant when the matter was heard by the Commissioner. The appellant has stated that because of a serious dispute in the Executive Committee of the appellant neither the reply could be filed nor any representative could appear and it is only when the Rajasthan High Court made an interim arrangement on 17.10.2014 that the affairs of the appellant could be managed. The appellant has also stated that at one point of time the offices of the .....

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