The court remitted the case for a fresh order, necessitating due process and compliance to ensure fairness in tax-related decisions.

ORDER

Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

3. The Petitioner is before this court against the impugned order dated

30.12.2023 whereby proposal in Show Cause Notice in DRC-01 dated

22.09.2023 has been confirmed.

4. A strange reasoning has been adopted in the impugned order which reads as under:

5. Learned Counsel for the Respondent is also unable to explain the logic or reasoning behind the impugned order.

6. Considering the above and that the Petitioner has approached this Court long after the impugned order, the case is remitted back to the Respondent to pass a fresh order on merits.

7. The Respondent is at liberty to issue a proper corrigendum to the show cause notice, clearly articulating the proposal contained therein.

8. Thereafter, the Petitioner shall file a reply to the aforesaid Show Cause Notice together with requisite documents to substantiate the case by treating the impugned Order dated 30.12.2023 as an addendum to the Show Cause Notice.

9. In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner if any, shall also stand automatically vacated.

10. In case the Petitioner fails to comply with any of the stipulations, the Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today. 11. Needless to state, before passing any such order, the Respondent shall give due notice and also be given an opportunity of being heard to the Petitioner.

12. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.