Court sets aside order, remits matter for fresh consideration, directs report submission, objections, and grants hearing

The court allowed the writ petition, set aside the impugned order, and remitted the matter back to the respondent for fresh consideration. The respondent was directed to provide a copy of the report dated 3.6.2013 within a week. The petitioner was instructed to submit objections within two weeks and granted a hearing, after which fresh orders were to be issued. No costs were to be incurred, and the related miscellaneous petition was closed.

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Issues:
Challenge to revised order of assessment post inspection by Enforcement Wing.

Analysis:
The petitioner challenged a revised order of assessment following an inspection by the Enforcement Wing. The petitioner contended that they were not provided with the report dated 3.6.2013 as requested, and instead, they were given the statement made by them during the inspection. Consequently, the petitioner was unable to provide a proper reply, leading the respondent to conclude that there was no response from the dealer. The court acknowledged that the petitioner should not be faulted for not filing a comprehensive reply when the information provided differed from what was requested. Therefore, the court held that the petitioner should be given another opportunity to respond adequately.

The court allowed the writ petition, set aside the impugned order, and remitted the matter back to the respondent for fresh consideration. The respondent was directed to provide a copy of the report dated 3.6.2013 within a week of receiving the court's order. Subsequently, the petitioner was instructed to submit their objections to the proposal within two weeks of receiving the report. Following this, the respondent was mandated to grant a hearing to the petitioner and issue fresh orders. The court ruled that no costs were to be incurred in this matter, and consequently, the related miscellaneous petition was closed.

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