TMI Blog2020 (7) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... D THAT:- This Court finds that the impugned communication dated 05th March, 2020 has been issued by the respondents without giving an opportunity of hearing to the petitioner and without considering the case put forward by the petitioner. The present writ petition and pending application are disposed of by setting aside the order/communication dated 05th March, 2020 and by directing the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of hearing by stating the date of communication declared is 05.09.2019 which is beyond the cut-off date (i.e. 30.06.2019). Therefore the application cannot be accepted under section 125(1)(e) of Chapter V of Finance Act, 2019 . 3. Learned counsel for petitioner states that the alleged reason is contrary to facts as the petitioner was made aware of the quantification way back in March 2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd without any merit. 5. Mr. Harpreet Singh, learned counsel for respondents, on instructions, states that the quantification in the present case was done post 30th June, 2019 and was communicated to the petitioner for the first time on 05th September, 2019. He states that the petitioner cannot reply on the internal correspondences/communications between different departments of the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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