[Order dated 01.08.2024, in Kehmka Aviation (P.) Ltd. v. Sales Tax Officer Class II/AVATO Ward 1, from W.P.(C) No. 10591 of 2024]

A Show Cause Notice (SCN) was issued, to which the petitioner responded. However, the adjudicating authority rejected the response by simply stating that the reply is not satisfactory.

The Court is inundated with writ petitions challenging such unreasoned orders, which have been issued in the last few days of the extended period of limitation for passing such orders.

It is apparent that such orders are not informed by reason and fail to consider the responses submitted by the taxpayers. It appears that these orders have been passed only to somehow raise a demand prior to the expiry of the limitation period and perhaps being fully conscious that said orders would not sustain. The entire purpose appears to be, to bypass the statutory period of limitation. Prima facie, this would be a fraud on the statute and ought not to be countenanced.

Respondent(s) shall file an affidavit:

• affirming the number of orders which have been passed on the last three days of the extended period of limitation;
• affirming the number of writ petitions which have been filed before this court challenging such orders;
• affirming the number of orders, which have set aside on the ground that they are unreasoned.
• indicating the number of such orders passed officer-wise indicating the number of orders passed by the respective officers during the last three days of the extended period of limitation.

Meanwhile, the impugned order is stayed.