Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2014 (9) TMI 667

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he recording of the fact that there was in fact a personal hearing is incorrect and cannot be accepted. All that the petitioner is seeking is an opportunity of being heard in person so that the case of the petitioner could be explained to respondent No.3 authority and having regard to innumerable details which had to be explained by the petitioner, respondent No.3 ought to have granted a personal hearing to the petitioner. In that view of the matter, the impugned order is set aside, the petitioner is directed to appear before respondent No.3 authority on 04/08/2014 without insisting on any separate notice from that authority. On that date or on any other date ordered by respondent No.3 authority, the petitioner to state its case through .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assailed by the petitioner in this writ petition. 3. I have heard the learned Senior Counsel for the petitioner and learned Addl. Government Advocate for the respondents and perused the material on record. 4. My attention was drawn to various documents, which have been annexed to the writ petition, specifically Annexure-J, which is dated 27/05/2014, in which the petitioner had sought for personal hearing in the matter, so as to demonstrate before respondent No.3-authority its position in the case. More particularly, with regard to Annexure-H and several other documents. The grievance of the petitioner is that no personal hearing was granted on that day or on subsequent days. As a result, there has been violation of principles of natur .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ails which had to be explained by the petitioner, respondent No.3 ought to have granted a personal hearing to the petitioner. In that view of the matter, the impugned order is set aside, the petitioner is directed to appear before respondent No.3 authority on 04/08/2014 without insisting on any separate notice from that authority. On that date or on any other date ordered by respondent No.3 authority, the petitioner to state its case through its authorised representative. On consideration of the case, respondent No.3 to pass a fresh order in accordance with law. 8. All contentions on both sides are left open. 9. With the aforesaid observations and directions, Annexure-L is quashed and writ petition stands disposed. 10. It is furthe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates