TMI Blog2020 (4) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... ers passed by the 2nd respondent and to explain such reasons of violating natural justice to the petitioner by denying an opportunity of being heard while passing Exbt-P5 modified assessment order for the year 2015-16 in a cryptic manner; (ii) to issue a writ in the nature of certiorari or any other appropriate writ or order quashing Exbt-P5 modified assessment order passed for 2015-16 by 1st respondent arbitrarily refusing to follow procedures to be followed'; OR (iii) to issue a writ in the nature of mandamus or any other appropriate writ or order directing 1st respondent to pass orders on Exbt-P7 application for rectification of mistake apparent on the face of record filed u/s 66 of the KVAT Act expeditiously within a time limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of instructions that it appears that the 1st respondent has now already passed orders on Ext.P-7 application, rejecting the plea of the petitioner and orders in that regard will be immediately communicated to the petitioner, without any further delay. 4. Sri.V.Devananda Narasimham, learned counsel appearing for the petitioner would submit that it is reliably learnt that the petitioner is not been afforded any reasonable opportunity of being heard by the 1st respondent even prior to the present stage of the decision said to have been taken by him on Ext.P-7 and that the petitioner was also not given any opportunity of being heard before the impugned Ext.P-5 order was also passed and that both Ext.P-5 and the orders said t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonable opportunity of being heard to the petitioner before he had rendered the impugned Ext.P-5 assessment order and also whether he had rendered personal opportunity of being heard to the petitioner before he had rendered the present order said to have been passed by him, pursuant to Ext.P-7 application and also in that regard the petitioner was given opportunity to produce relevant and necessary documents, which he wanted to place reliance, before the 1st respondent had passed orders in Ext.P-7. Written instructions on the abovesaid factual aspects should be given in writing with all precision by the 1st respondent to the learned Government Pleader, immediately. 5. The Secretary to the office of the Advocate General will immediately for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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