TMI Blog2024 (2) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner had been called to file its reply only. Non-compliance of that show cause notice may have only led to closure of opportunity to submit written reply. However by virtue of the express provision of Section 75 of the Act, even in that situation the petitioner did not lose its right to participate in the oral hearing and establish at that stage itself that the adverse conclusions proposed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The order impugned has been passed contrary to the mandatory procedure. The deficiency of procedure is self-apparent and critical to the outcome of the proceedings - matter is remitted to the respondent No. 2 to pass a fresh order - petition allowed by way of remand. - HON'BLE SAUMITRA DAYAL SINGH, J. For the Petitioner :- Shubham Agrawal For the Respondent :- C.S.C. Hon&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal hearing, time of personal hearing and venue for personal hearing, the abbreviation NA i.e. Not Applicable were recorded. 3. In view of the above position admitted on the record, the only conclusion possible to be drawn is that the petitioner was never afforded any opportunity of personal hearing. 4. Thus, upon service of notice the petitioner had been called to file its reply only. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled reply was not required. The discrepancies in the returns as noticed by the adjudicating authority would have been clarified if opportunity of personal hearing had been granted. 7. In that regard, it has also been stated that the petitioner's business operations are lying closed since 2020. Therefore, for reasons of disruption of business operation, petitioner committed a mistake in not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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