Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2023 (11) TMI 1159

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... me to the petitioner to hear them in person and waited for the petitioner's reply/objections. Whereas, the respondent-Department proceeded to confirm the proposals contained in the show cause notice, without waiting for reply to be filed by the petitioner. Even the show cause notice, dated 04.03.2023 was not served upon the petitioner directly by means of post or any other communication, whereas, the same was uploaded in the online Portal. All these would go to show that the opportunities, alleged to have been granted to the petitioner are not the real ones, but were the opportunities provided at nominal level and the same cannot be construed as fair opportunities - as rightly pointed out by the learned counsel for the petitioner, th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l submits that though the show cause notice, dated 04.03.2023, was alleged to have been issued, the same was not served directly to the petitioner by any other modes of communications such as Post, e-mail, etc. but, was only uploaded in the online Portal. Hence, the learned counsel submitted that the impugned order is liable to be set aside as the same suffers from violation of principles of natural justice. 4. On the other hand, Mr. V. Prashanth Kiran, learned Government Advocate for the respondent-Department would submit that the respondent- Department has issued show cause notice, dated 04.03.2023 however, the same was returned with an endorsement, ''Left'' and therefore, having left with no other option, the responden .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hearing of the petitioner on 17.03.2023, and the same is much prior to the time fixed for filing reply. Therefore, learned counsel submitted that no personal hearing was provided even after expiry of 30 days and straight-away the petitioner has been slapped with the impugned order. Therefore, the learned counsel prayed for setting aside the same. 6. During the course of arguments, the learned Government Advocate upon instructions being received from the respondent-Department fairly admitted that no opportunity of personal hearing was provided to the petitioner after expiry of 30 days and therefore, submitted that appropriate orders may be passed, however, pleaded that in case the Court intends to remand the matter back to the respondent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tions. Whereas, the respondent-Department proceeded to confirm the proposals contained in the show cause notice, without waiting for reply to be filed by the petitioner. 8.1 De hors the above, even the show cause notice, dated 04.03.2023 was not served upon the petitioner directly by means of post or any other communication, whereas, the same was uploaded in the online Portal. All these would go to show that the opportunities, alleged to have been granted to the petitioner are not the real ones, but were the opportunities provided at nominal level and the same cannot be construed as fair opportunities. Therefore, as rightly pointed out by the learned counsel for the petitioner, the impugned order is in gross violation of principles of na .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates