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2018 (9) TMI 381

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..... tands vitiated by the breach of principles of natural justice. The same stands quashed. Petition allowed - decided in favor of petitioner. - WP No. 1532 of 2005 - - - Dated:- 3-9-2018 - MR. DEBANGSU BASAK, J. For The Petitioners : Mr. Rupak Ghosh, dv., Mr.Chayan Gupta, Adv. And Mr. Pranit Bag, Adv For The Respondents : Mr. Bhaskar Prasad Banerjee, Adv. ORDER The Court :- An order in appeal dated April 15, 2005 passed by the Commissioner (Appeals), Coimbatore is under challenged in the present writ petition. Learned Advocate appearing for the petitioners submits that, petitioners are carrying on business in Kolkata. It exported certain goods from Kolkata. Petitioners had nothing to do with Coimbatore. .....

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..... e respondents have not filed any affidavit. There is a subsisting interim order in the present writ petition since 2005. The respondents did not carry any appeal against the interim order or did not apply for vacating the same on the ground that the High Court does not have jurisdiction over the subject matter. The petitioners are admittedly carrying on business within the territorial limits of this High Court. The effect of the order in original as also the order in appeal will be suffered by the petitioners at a place within the territorial jurisdiction of this Court. Therefore, a substantial part of the cause of action of the instant proceedings have arisen within the jurisdiction of this High Court for it to assume jurisdiction under .....

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..... rder in original were served upon the petitioners. Granting hearing by the Appellate Authority will not cure the defect of initial breach of principles of natural justice by the adjudicating authority. It is no justification that the Appellate Authority had given the right of audience to the petitioners. The petitioners are entitled to right of hearing at the adjudication stage. Denial of such right, vitiates the entire proceedings. Granting the right of hearing at the appeal stage does not cure such defect. In such circumstances, since the petitioners were not issued a show cause notice, and not heard by the adjudicating authority the adjudicating proceeding stands vitiated by the breach of principles of natural justice. The same stands .....

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