High Court directs petitioner to represent appeal papers within specified period, emphasizing natural justice principles.

The High Court disposed of the Writ Petitions, directing the petitioner to represent the appeal papers within a specified period for further consideration by the first respondent. The Court emphasized the importance of adhering to principles of natural justice and providing opportunities for personal hearings in such matters.

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Issues:
Challenging impugned orders, violation of principles of natural justice, delay in representation of appeal papers.

Challenging Impugned Orders:
The petitioner, a registered dealer under the Tamil Nadu Value Added Tax Act, challenged revision notices issued by the second respondent for alleged wrong availment of ITC and sales suppression. Despite filing objections, the second respondent passed orders revising assessments without considering the objections. The petitioner later filed rectification applications, leading to revised orders. Subsequently, statutory appeals were filed against the original revision orders, facing delays due to procedural issues. The first respondent dismissed the appeals for being filed beyond the stipulated time, prompting the petitioner to file Writ Petitions.

Violation of Principles of Natural Justice:
The petitioner argued that the first respondent's dismissal of appeals without a personal hearing violated principles of natural justice. The petitioner contended that reasons for the delay in representing appeal papers were not considered by the appellate authority. Seeking quashing of the impugned orders, the petitioner emphasized the lack of opportunity for a personal hearing.

Delay in Representation of Appeal Papers:
The first respondent's orders were based on the delay in representing appeal papers, which was considered non-condonable. However, the High Court, after reviewing the reasons provided by the petitioner, decided to condone the delay. The Court directed the petitioner to represent the appeal papers within two weeks for further consideration by the first respondent, emphasizing the need for due opportunity of hearing. The Court set a timeline of twelve weeks for the disposal of the appeals in accordance with the law.

In conclusion, the High Court disposed of the Writ Petitions, directing the petitioner to represent the appeal papers within a specified period for further consideration by the first respondent. The Court emphasized the importance of adhering to principles of natural justice and providing opportunities for personal hearings in such matters.

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