2025 (3) TMI 941

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..... pondents : Mr. Dilip Kr. Agarwal, Mr. Bishwa Raj Agarwal. JUDGMENT JAY SENGUPTA, J: 1. This is an application praying for quashing and / or setting aside of the show-cause notice dated 13th October 2021 issued on the respondent no. 1 and for quashing and / or setting aside the order of adjudication dated 30th November 2023 passed by the respondent no. 2. 2. Learned counsel appearing for the .....

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..... ssed which was appealable. 4. I have heard learned advocates for the parties and have perused the writ petition. 5. It appears that the show-cause notice is quite detailed one setting out all the necessary particulars about what the petitioner was to respond to. 6. The petitioner's contention that he was asked to reply to the Additional / Joint Commissioner of CGST Siliguri, Commissionerate who .....

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..... there were serious laches on his part in not responding to the notices for hearing. 9. In view of the above, I do not find any merit in this application. 10. Accordingly, the same is dismissed, however, without any order as to costs. 11. However, it is expected that the appellate authority would consider any application made by the petitioner for condonation of delay leniently and in accordanc .....

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