TMI Blog2023 (8) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... ourable Mr.Justice C.Saravanan For the Petitioner : Mr.S.Baskaran For the Respondent : Mr.R.Gunaalan Junior Standing Counsel ORDER This is the second round of litigation. Earlier the petitioner had approached this Court in W.P.No.10660 of 2020. In the said writ petition, the petitioner had prayed for a Mandamus to direct the respondents herein to furnish a copy of the Impugned Order in Original herein. 2. Pursuant to order of this Court in W.P.No.10660 of 2022, the respondents have furnished a copy of the Order in Original herein on 15.07.2022. Therafter, the petitioner has filed this writ petition and has challenged the Impugned Order in Original No.84139 of 2021 dated 27.04.2021. 3. The learned counsel for the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in writing. However, no such adjournment shall be granted more than three times to a petitioner. 7. The learned counsel for the petitioner has also drawn attention to the decision of the following cases, wherein the Court has interfered with the order passed without following the requirements of the above Circular of the Board :- i. Regent Overseas Private Limited vs. Union of India, 2017 (6) G.S.T.L.15 (Guj.); ii. M/s.M.L.Auto Enterprises vs. The Deputy Commissioner of Customs (UCC) , W.P.No.25880 of 2021 dated 20.12.2021. 8. That apart, it is submitted that the petitioner has exported the consignments between 2005 and 2016 and has realized the export proceeds and has also obtained necessary Bank Realization Cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in response to Show Cause Notice dated 29.03.2017. It is further submitted that the petitioner has also not asked for Personal hearing . 12. Finally, the learned Junior Standing Counsel for the respondent would submit that even if the petitioner has filed a copy of the Negative Statement for the period between 01.01.2005 and 31.12.2016, the petitioner has neither filed nor produced copies of the Bank Realization Certificate/Foreign Inward Remittance Certificate (FIRC) even before this Court. 15. The submissions of the learned counsel for the petitioner as also the learned Junior Standing Counsel for the respondents are equally meritorious. At the same time, the fact remains that the Impugned Order has been passed without considering ..... X X X X Extracts X X X X X X X X Extracts X X X X
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