TMI Blog2024 (10) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... E SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO FOR THE PETITIONER: SRI VIJAY ADITHYA REPRESENT FOR SRI SIDDARTH GILDA FOR THE RESPONDENTS NO.1 AND 2: SRI SWAROOP OORILLA SPECIAL GOVT PLEADER FOR STATE TAX FOR THE RESPONDENTS NO.3: SRI B. JITENDER, REPRESENTING FOR GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA FOR THE RESPONDENTS NO.4: MS. B. SAPNA REDDY SC FOR C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition. 4. Learned counsel for the petitioner advanced a singular contention which is based on the finding given in the impugned order itself. The relevant portion reads as under:- "Accordingly a Show cause notice in form DRC-01 was issued on 09.10.2023. The tax payer has fled reply in DRC-06 vile Ref. No. ZD361023009156V, Dt 17.10.2023. But the tax payer reply is not considered. Therefore the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner. 7 We have heard the parties on this aspect. 8. we worder in the manner impugned order has been passed. The extracted portion, mentioned hereinabove, clearly shows that in furtherance of show-cause notice, the petitioner filed reply which has not been considered. This exercise of issuance of notice and obtaining a reply, in our opinion, is not an empty public relation exercise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... henceforth, the authorities will apply mind before passing an order. 10. As a result, without expressing any opinion on merits of the case, the impugned order dated 09.05.2024 is set aside by reserving liberty to the respondents to consider the reply of petitioner and pass a fresh order. Learned counsel for the petitioner undertakes to appear before the first respondent on 24.06.2024 at 11:00 a. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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