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2020 (5) TMI 343 - HC - VAT and Sales TaxMaintainability of petition - existence of alternative remedy - Requests for adjournment from personal appearance - adjournment sought on the ground that because of the prevalent pandemic situation, namely COVID-19, the petitioner could not file a detailed reply nor appear in person before the 1st respondent - appellant also sought time on the ground that they could not access all the records and to prepare their statement of objections - HELD THAT:- The existence of an alternative remedy is not a bar on this Court. The writ in the opinion of this court is maintainable, as this Court opines that there is a failure of the rules of natural justice which entail a ‘fair’ hearing. A reading of the impugned order shows that it also relates to the period 2014-2015 onwards. Therefore, this Court finds sufficient strength in the statement made that old records had to be accessed in order to prepare a detailed reply. This Court also notices that 1st respondent has also noticed the orders passed by the Hon’ble Supreme Court of India in the ‘taken up’ matters by which limitation was extended for all matters, including limitation prescribed in the Statutes. The impugned order dated 17.04.2020 and the consequential order 23.04.2020 are both set aside - Immediately after the pandemic situation eases and the restrictions are lifted on the movement of men and material etc., 1st respondent is directed to issue a notice to the petitioner giving him two weeks time to appear along with his reply and all his documents. 1st respondent is therefore, directed to give two weeks notice, after the Central Government relaxes the lock down in India, fix a suitable date for the appearance of the petitioner and for disposal of the matter. It is made clear that if the petitioner seeks time or otherwise tries to delay the matter, 1st respondent is at liberty to proceed strictly in accordance with law - Petition allowed.
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