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2016 (6) TMI 1110

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..... inated the proceedings straightway without examining any aspect, the authorities have issued notice and it appears that the impugned action is in clear breach of principles of natural justice. The fact of payment by the petitioner under the scheme which also acknowledged by the authority as reflected from various communications ought to have been considered before issuing impugned notice. The authorities directed to re-consider the case of the petitioner after granting a reasonable opportunity to the petitioner. It is expected that the respondent authorities before initiating any action in this regard, must grant reasonable opportunity to the petitioner and after hearing pass an appropriate order considering all material which may be pro .....

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..... ent, introduced a scheme for relief to the sick industrial units registered with BIFR on1 5.7.2010 and by virtue of the said scheme, State has introduced certain reliefs to the sick industries from payment of amount of interest and penalty interest and penalty etc. were to be granted by way of relief to those industries. In view of the aforesaid scheme, the petitioner no.1 company applied under the scheme on 27.11.2013 seeking to file benefit under the scheme and after examining on 18.2.2013, the respondent no.1 intimated the petitioner no.1 company that the State Government has considered its proposal and approved the proposal to settle the Government dues with remission of entire amount of interest,penalty interest and penalty subject to .....

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..... proper not to continue the same further as a sick industrial unit in view of the aforesaid fact. After disposal of the said proceedings in the month of October, 2014, surprisingly on 9.3.2015, the petitioner company was served with a notice calling upon the petitioner company to pay the amount of ₹ 4,34,28,508/- by the respondent authority and the same was issued on account of the fact that BIFR has dismissed the proceedings by virtue of the order dated 21.10.2014. Further steps of attachment of bank accounts of the petitioner company were also initiated by the respondent no.2 and thereafter on 14.8.2015, another demand notice came to be issued by respondent no.3 calling upon the petitioner to make payment of ₹ 6,78,77,163/-. A .....

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..... on issuing notice of demand and thereby requested the Court to grant relief as prayed for in the petition. 3. As against this, learned Assistant Government Pleader Shri Vora has submitted that the petitioner company has committed a breach of several conditions upon which approval was granted. The approval which was provided vide order dated 18.2.2013 of the conditions which were expected to be complied with have not been complied. It was also pointed out by the learned Assistant Government Pleader that BIFR proceedings have been terminated and it was observed that the company has then lost its industrial character and therefore, in view of the fact that the company has lost the industrial character it was not open for the petitioner com .....

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..... hout proper application of mind and without verification of material and without granting reasonable opportunity to the petitioner. In the background of these facts and circumstances, we deem it proper to quash and set aside the impugned communication dated 2-4.9.2015 at Annnexure K to the petition. As a consequence, the authorities are directed to re-consider the case of the petitioner after granting a reasonable opportunity to the petitioner. It is expected that the respondent authorities before initiating any action in this regard, must grant reasonable opportunity to the petitioner and after hearing pass an appropriate order considering all material which may be produced before it. If the authorities find that if any breach is committ .....

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