JUDGMENT

[Physical Hearing/Hybrid Hearing (as per request)]

Rajiv Shakdher, J. (Oral)

CM Appl.20745/2023

1. Allowed, subject to just exceptions.

W.P.(C) 5324/2023 & CM Nos.20744/2023[Application filed on behalf of the petitioner seeking interim relief]

2. Issue notice.

2.1 Mr Kunal Sharma, senior standing counsel who appears on behalf of the respondents/revenue, accepts notice.

3. In view of the directions that we propose to pass, Mr Sharma says that no counter-affidavit is required to be filed, and that he will argue the matter based on the record currently available with the court.

3.1 Therefore, with the consent of learned counsel for the parties, this writ petition is taken up for hearing and final disposal, at this stage itself.

4. The substantive prayer made in the writ petition reads as follows:

"a. Issue a writ of Certiorari or any other writ, order or direction setting aside the assessment order, notice of demand u/s 156 of the Act dated 21.03.2023 signed on 23.03.2023 passed in the case of the 21.03.2023(Annexure P-1) and penalty notices dated 21.03.2023 (Annexure P-2); and

b. Direct the Respondent to consider the reply dated 20.03.2023 (Annexure P-17) and grant personal he