TMI Blog2022 (7) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice refers of few dates on which the appellants had sought for time. Those dates and events preceded the issuance of show cause notice dated 10th September 2020. Since, the date of personal hearing was on 18th September 2020, that is during the peak COVID season, the appellants contended that they could not appear before the officer, resulting in the impugned order. Thus, one more opportunity can be granted to the appellants, more particularly, when the appellants had already deposited 10 per cent of the disputed tax while preferring the appeal - appeal disposed off. - M.A.T. 913 of 2022 with IA no. CAN 1 of 2022 - - - Dated:- 5-7-2022 - HON BLE JUSTICE T.S. SIVAGNANAM AND HON BLE JUSTICE BIVAS PATTANAYAK For the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited 10 per cent of the disputed tax. Aggrieved by the order passed by the learned appellate authority, the appellant filed the writ petition. The learned Single Bench had directed affidavit-in-opposition to be filed and, thereafter, the matter to be heard. Considering the grounds raised by the appellants in the writ petition, we are of the view that the dispute lies in a very narrow canvas. The appellants would contend that before the assessment order dated 12th October 2020 was passed, no opportunity was granted to the appellants and there has been violation of principles of natural justice and more particularly when the date of hearing fixed by the assessing officer was on 18th September 2020 and at that point of time, the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir objection/reply within two weeks from the date of receipt of the server copy of this order after which the appellants and/or their authorized representative be afforded an opportunity of personal hearing by the concerned authority and a speaking order shall be passed on merit and in accordance with law. Consequently, the order passed in the appeal dated 11 th February 2022 stands set aside. The pre-deposited tax made by the appellants being 10 per cent of the disputed tax shall remain in deposition and shall abide by the interim orders passed by the assessing officer. We make it clear that we have not examined the merits of the case and it is open to the appellants to canvas all grounds before the assessing officer. The conne ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
