9911796707
TMI Blog2017 (10) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel appearing for the respondents No.2 and 3. 2. Rule. Learned Counsel appearing for the respondents waives service. Heard forthwith, with the consent of the learned Counsel. 3. The main contention of the learned Counsel appearing for the petitioner is that the impugned Order dated 28/03/2017 passed by the respondent No.3 is without following the principles of natural justice. The learned Counsel points out that the petitioners received a notice in the year 2016, alleging that a show cause notice was issued to the petitioner, way back in the year 2010 and, as such, the respondent No.3 wanted to proceed with the decision on such a show cause notice. The learned Counsel further points out that as the petitioner did not have a copy of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tition No.10788 of 2015 and Premier Ltd., vs. Union of India and ors., dated 13/2/2107 in Writ Petition No.12780 of 2016. 4. On the other hand, Ms. P. Kamat, learned Counsel appearing for the respondents No.2 and 3 has pointed out that the petitioners were served with the show cause notice in the year 2010 and, thereafter, notice for personal appearance was served in January, 2016. It is further pointed out that in January, 2016, a representative of the petitioner appeared and sought time and, accordingly, the matter was posted on 17th February, 2016 when the petitioners' representative again appeared and sought further time to file their reply. The learned Counsel further pointed out that as per their instructions, the representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Apart from that, the petitioners have pointed out that on the date when the matter was posted on 17th February, 2016, the representative of the petitioners who was present, had sought time to file reply. Without waiting for any reply, the impugned order came to be passed on 28th March, 2017. In such circumstances, we find that as the impugned order passed by the respondent No.3 is in breach of principles of natural justice, and it is well settled that any order passed in breach of principles of natural justice, which would substantially affect the rights of the parties, is a nullity in law. We find that the contention raised by the learned Counsel appearing for the respondents that the petition itself is barred by laches, cannot be acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d which has to be exercised coupled with a duty. Just as there is power to issue any Show Cause Notice, equally there is a duty to adjudicate it promptly. If one is interested in protecting the revenue and to subserve the larger public interest, then, expediency demands that once a Show Cause Notice is issued and duly served, reasonable opportunity has to be afforded to the assessee to reply to the same and/or to submit his/her explanation on merits. If such an opportunity is availed of by the assessee and he/she duly inspects the record, then, the Revenue cannot be said to be acting unreasonably if it directs the assessee to get ready and argue the case. The Revenue would be justified in granting reasonable accommodation, but liberal adjou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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