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2021 (10) TMI 1427

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..... variation, this Court is of the considered view that it is only appropriate that the respondent should have waited for a fortnight for the writ petitioner to send in other documents which has been described as 'balance documents' under cover of letter of writ petitioner dated 27.09.2021. This Court has not expressed any opinion or view at this juncture on the request for reason for reopening made by writ petitioner which is GKN Driveshafts principle/route [ 2002 (11) TMI 7 - SUPREME COURT ] This is left to the wisdom and discretion of the respondent at this juncture. This Court is of the considered view that this is a appropriate and a fit case for sending the matter back to respondent for redoing/doing de novo assessment fro .....

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..... . on 27.09.2021. Learned counsel points out that 24.09.2021 was Friday and 27.09.2021 was obviously, Monday. Effectively in terms of working days, even if 9.00 a.m. on 27.09.2021 Monday morning is taken as reckoning date and time, writ petitioner had barely 2 hours and 3 minutes to respond to said SCN. In the light of the importance of this point that is urged, this Court deems it appropriate to extract and reproduce the said SCN and the same is as follows: 3. Be that as it may, the writ petitioner managed to send a reply i.e., partial reply and sought for two weeks time to submit balance documents. This was on 27.09.2021 under a cover of letter which reads as follows: 4. To be noted, writ petitioner has also sough .....

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..... . Another facet of the matter is, the writ petitioner managed to respond (partially though) and sought for two weeks time to send the other documents, considering the nature of variation, this Court is of the considered view that it is only appropriate that the respondent should have waited for a fortnight for the writ petitioner to send in other documents which has been described as 'balance documents' under cover of letter of writ petitioner dated 27.09.2021. To be noted, this Court has not expressed any opinion or view at this juncture on the request for reason for reopening made by writ petitioner which is GKN Driveshafts principle/route. This is left to the wisdom and discretion of the respondent at this juncture. 7. In the .....

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