TMI Blog2021 (12) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... ry well be argued and appreciated before the Appellate Authority. There has been lapse on the part of the petitioner which now is sought to be explained as a mistake and error committed by the petitioner. Once the petitioner itself admits that there were lapses and error on its part, it cannot be termed that there has been gross miscarriage of justice by the authorities requiring interference by the High Court at the very first instance. Moreover, at the cost of repetition, all the points available to the petitioner which have also been argued before the Court can very well to be raised and appreciated by the Appellate Authority. The writ petition stands disposed of giving liberty to the petitioner to approach respondent no.3/Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Year 2016-17 vide A.O. No.209083, dated 30.05.2020 and Financial Year 2017-18 vide AO No.209292, dated 30.05.2020 and endorsements issued vide TIN.37180129845/2016-17 dated 23.09.2021 and TIN.37180129845/2017-18, dated 23.09.2021 passed by 2nd respondent and 2. Direct the 2nd Respondent to afford opportunity of personal hearing to the petitioner and consider all material on record and pass fresh CST assessment Orders for the Financial Year 2016-17. And 2017-18. 3. The petitioner is a company dealing in the business of the export of railway equipments, engineering equipment and turnkey projects which later has diversified into agro commodities, industrial raw material, manufactured goods and bullion and further into solar energy. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial submission of bills of entries and without giving them an opportunity of personal hearing, the order impugned has been passed, which is required to be interfered with. 6. Learned counsel for the petitioner submitted that under similar circumstances, a Division Bench of the Andhra Pradesh High Court as it then was, in Soa Software Engineering India Private Limited V. Commercial Tax Officer [(2013) 57 APSTJ 103] has observed that notice to the assessee has to be physically delivered whereas in the present case it has been sent through e-mail which itself is an illegality and the order passed on such e-mail was set aside. It was further contended that a Division Bench of Telangana High Court in WP No.9791 of 2020, dated 14.07.2020, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eplying to the contention of the learned counsel for the petitioner that there has been no consideration of his case with regard to no opportunity of personal hearing being given, it was submitted that the petitioner has ample opportunity of assailing the impugned order before respondent no.3 as has also been indicated in the order itself. Learned counsel submitted that the petitioner is required to appear before the respondent no.3, who is in a better position to consider the matter and the petitioner shall also have ample opportunity to explain the situation. 10. Having regard to the facts and circumstances of the case and submissions of learned counsel for the parties, the court does not find the present case to be one of such nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s disposed of giving liberty to the petitioner to approach respondent no.3/Appellate Authority against the order impugned. In view of the Hon ble Supreme Court giving indulgence and extending the period of limitation with regard to various natures of litigation till 02.10.2021, in the present case, since limitation for filing an appeal is 30 days followed by another 30 days which is within the power available to the Appellate Authority to condone, since the petitioner had moved this Court within 60 days from 02.10.2021, we are inclined to grant indulgence in the matter of filing of the appeal and its hearing on merits by respondent no.3. Accordingly, liberty is granted to the petitioner for filing an appeal before respondent no.3 against th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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