TMI Blog2024 (2) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... notice for the subsequent year, where, prima facie, it appears that the authorities concerned have not considered the judgment rendered by this Court on 19.12.2023 on identical set of facts in respect of the very same assessee. This appears to be somewhat strange on the part of the respondent authorities. What is also surprising to be taken note is the fact that the petitioner herein had already provided all necessary information available with them in respect of the manufacture of various products, different rate of taxes applicable on each of the products and also the details of the supply made by the petitioner to their suppliers. In spite of this information being within the knowledge of the respondent authorities, yet without any f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. A bare perusal of the two show cause notices would reflect that except for the change of the financial year, rate of tax and the amount in the turnover of the petitioner, the contents of the show cause notice is verbatim same. The earlier show cause notice dated 29.09.2023 issued to the petitioner on account of the same being bereft of details and necessary information, was subjected to challenge before this Court in W.P. No. 34139 of 2023, whereby the same stood allowed by this very Bench on 19.12.2023. While allowing the said writ petition, this Court had in very categorical terms in paragraph Nos. 6 to 8 has held as under: 6. It would be necessary at this juncture to take note of the contents of Ex. P1 - Show Cause Notice u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evasion of tax made by the petitioner. 8. For the foregoing reasons, we are of the considered opinion that Ex. P1 Show Cause Notice, dated 29.09.2023 would not be sustainable as they are bereft of facts and materials and the same deserves to be and is accordingly set aside/quashed. Nonetheless, if the law permits, the right of the Department stands reserved for initiation of proceedings in accordance with law . 5. Surprisingly, in spite of the earlier show cause notice dated 29.09.2023, being struck down by this Court by the aforesaid order as early as on 19.12.2023 which was a by-party order passed in the presence of the learned counsel for the Department as well, the respondent authorities have now passed a fresh show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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