TMI Blog2017 (5) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... inal opportunity for placing all the materials, for the first respondent to consider and decide the matter on merits - matter is remitted back to the first respondent for passing a fresh order, after giving due opportunity of personal hearing to the petitioner - appeal allowed by way of remand. - W. P. No. 43572 of 2016, WMP Nos. 37400 and 37401 of 2016 - - - Dated:- 21-3-2017 - K. Ravichandrabaabu, J. For Petitioner : Mr.M.A.Mudimannan For Respondents : Mr.A.P.Srinivas for R1 R2- formal party ORDER The petitioner is aggrieved against the order in original dated 29.09.2016 passed by the first respondent. 2. Heard the learned counsel appearing for the petitioner and the learned counsel for the first respondent. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2016 itself. Therefore, the present writ petition is filed challenging the impugned order mainly on the ground of violation of the principles of natural justice. 5. Learned counsel appearing for the petitioner submitted that once the first respondent has granted 10 days time on 20.09.2016 for production of the relevant documents viz., invoices, agreements and receipts, ought to have waited till the 10th day for the petitioner to respond. Therefore, he contended that the order passed on the 9th day viz., 29.09.2016, is undoubtedly against the principles of natural justice. 6. On the other hand, the learned counsel for the first respondent submitted that no such time was granted to the petitioner as prayed by them on 20.09.2016. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reading of the paragraph No.7 would show that the first respondent, had in fact granted such time. For proper appreciation, paragraph 7 of the impugned order is extracted as hereunder: 7.Personal hearing was fixed on 18.8.2016 and the assessee vide letter dated 18.8.2015 sought for another PH. Another PH was fixed on 30.8.2016 and assessee vide letter dated 29.8.2016 sought to fix PH after 15.9.2016. Personal hearing was fixed on 20.09.2016 and Shri K.Srinivasan, Manager appeared for P.H. In the PH the manger submitted that after reverse charge mechanism whatever the tax liability, he had already paid it and when asked about details w.r.t to invoices and agreements and receipts, he submitted that he would submit the same within 10 day ..... X X X X Extracts X X X X X X X X Extracts X X X X
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