TMI Blog2022 (6) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... where, as per the Scheme under Section 74 of the act, first notice should be given or option should be given to the dealer under Section 74(5) of the Act and if the option is not utilised or responded by the petitioner dealer, then only further notice under Section 74(1) should be issued, thereafter, on receipt of reply or otherwise and considering the same, after giving personal hearing, the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluding personal hearing - Petition disposed off. - Writ Petition No.7977 of 2022 And W.M.P.No.7965 of 2022 - - - Dated:- 4-4-2022 - Honourable Mr.Justice R.Suresh Kumar For the Petitioner : Mr.S.Ravee Kumar For the Respondents : Mr.R.Siddharth, Government Advocate ORDER The prayer sought for herein is for a Writ of Certiorarified Mandamus calling for the records of the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Scheme under Section 74 of the act, first notice should be given or option should be given to the dealer under Section 74(5) of the Act and if the option is not utilised or responded by the petitioner dealer, then only further notice under Section 74(1) should be issued, thereafter, on receipt of reply or otherwise and considering the same, after giving personal hearing, the Revenue should cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the light of the said orders, is inclined to dispose of this Writ Petition with the following order. ● That the impugned order is set aside and the matter is remanded back to the respondents for reconsideration and while reconsidering the same, the procedure contemplated especially in the context of Section 74(5) and 74(1) should be strictly followed by giving an opportunity to the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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