High Court sets aside illegal order, grants fresh hearing opportunity, no costs awarded.

The High Court set aside the impugned order dated 05.05.2014 in TIN.33710040344/2008-09, ruling it illegal as it was issued without considering a previous decision and without providing the petitioner an opportunity to be heard. The court allowed the writ petition, granting the respondent the chance to issue a fresh notice and hear the petitioner before making any new decisions. No costs were awarded, and the connected miscellaneous petition was closed.

---

---

Issues:
Challenge to order of respondent dated 05.05.2014 in TIN.33710040344/2008-09.

Analysis:
The petitioner filed a writ petition seeking to quash the order of the respondent dated 05.05.2014 and requested a fresh order in line with the principles laid down by the Hon'ble Supreme Court of India. The petitioner argued that the impugned order was challenged due to a lack of notice and reference to an earlier order passed in favor of the petitioner. The subsequent Officer had passed an order without considering the previous decision and without providing notice to the petitioner. The authority withdrew the initial order but proceeded to pass the impugned order without proper consideration. The petitioner sought to set aside the order on these grounds.

The Additional Government Pleader for the respondent contended that the petitioner had not replied to the notice, leading to the confirmation of the proposal in the impugned order. However, the court did not accept this argument, stating that the authority should have considered the earlier order passed against the petitioner before making a decision. The court found the impugned order to be illegal as it was passed without taking into account the previous decision and without providing an opportunity for the petitioner to be heard. Consequently, the court set aside the impugned order and allowed the writ petition. The respondent was given the option to issue a fresh notice, if necessary, and provide an opportunity for the petitioner to be heard before passing any new orders. No costs were awarded, and the connected miscellaneous petition was closed.

---