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TMI Blog2021 (7) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... d Advocate : S. Suri Babu Respondent and Advocate : GP For Commercial Tax, GP For Panchayat Raj Rural Dev COMMON ORDER: (Per Hon'ble Sri Justice Joymalya Bagchi) Similar question of law and fact arises in these writ petitions. Hence, the writ petitions are being disposed of by this common judgment & order. In Writ Petition Nos.11857, 11860 and 11888 of 2021, petitioner has assailed assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les of natural justice and fair procedure. He relies on a decision of this Court in Walchandnagar Industries Limited, Visakhapatnam Vs. The Commercial Tax Officer, Kurupam Market Circle, Visakhapatnam (2020) 70 APSTJ 177 (APHC).. Learned Assistant Government Pleader for Commercial Tax submits that the petitioner had been given due opportunity to respond to the show-cause notice served upon him on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w-cause notice was issued in September, 2020 when unlocking phase had already commenced and the impugned order was, in fact, passed in February, 2021 when no lockdown was in force. Hence, we are unable to accept the submission of the learned counsel for the petitioner that imposition of lock-down had prevented him from responding to the E-Mail notice served upon him on 21.09.2020. However, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itions. Accordingly, we dispose of the writ petitions directing in the event the petitioner deposits a sum of 10% of the tax, penalty and interest imposed upon him as per the impugned orders within four (04) weeks from the date of this order, the impugned orders shall remain suspended and the assessing authority shall consider the matters afresh after giving adequate opportunity of hearing to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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