Overlapping notices led to confusion, violated natural justice - Order set aside, Petitioner to pay Rs 1.4 cr for fresh hearing.

Multiple show cause notices issued with overlapping discrepancies, resulting in confusion and lack of opportunity for petitioner to respond adequately. Impugned order passed without considering circumstances and violating principles of natural justice. Order u/s 73 set aside, matter remanded for fresh consideration upon petitioner paying Rs. 1,40,00,000/- within four weeks. Petition disposed. .....

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