2025 (5) TMI 901

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..... SUNIL DUTTA MISHRA For the Appellant: Mrs. Archana Sinha, Sr. Advocate, Mr. Alok Kumar @ Alok Kr Shahi, Advocate and Mr. Shubham Shankar, Advocate For the Respondent : Mr. Vivek Prasad, G.P.- 7 ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) Heard learned counsels for the parties. 2. In the instant petition, petitioner has prayed for following reliefs:- "(a) For issuance of wri .....

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..... ct insofar as not providing opportunity to meet the show cause notice. Show cause notice and consequential reminders or additional notices were uploaded in the portal and it has not been noticed by the petitioner. Uploading of notices and not informing the concerned taxpayer is not fair procedure for the reasons that respondent- State cannot expect taxpayer to keep on watching portal from time to .....

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..... y within a period of six weeks from the date of receipt of this order. Thereafter, the concerned authority shall proceed to pass further orders insofar as determination of tax, if any, and in accordance with law. The above exercise shall be completed by the official respondents within a period of two months from the date of receipt of petitioner's explanation/ reply to the show cause notice/ addit .....

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