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        Case ID :

        2022 (3) TMI 1398 - HC - GST

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        Petitioner's Challenge to Adjudication Order Dismissed After Full Text Reveals Speaking Order and Proper Hearing Opportunity The HC disposed of a petition challenging a show-cause notice and adjudication order. The petitioner's claims regarding non-speaking nature of the order ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Petitioner's Challenge to Adjudication Order Dismissed After Full Text Reveals Speaking Order and Proper Hearing Opportunity

                              The HC disposed of a petition challenging a show-cause notice and adjudication order. The petitioner's claims regarding non-speaking nature of the order and lack of opportunity of hearing were found invalid upon examination of the full text produced by the State. The court noted the petitioner had appeared before the authority, and the order was indeed speaking. The petitioner was provided a copy of the full order and permitted to file a statutory appeal within two weeks, with directions to the appellate authority to consider leniency regarding limitation period if such appeal was filed.




                              Issues:
                              Challenge to show-cause notice and adjudication order based on non-availability of full text, non-speaking nature of the order, and lack of opportunity of hearing.

                              Analysis:
                              The petitioner challenged an impugned show-cause notice and subsequent adjudication order on three grounds: non-availability of the full text of the order, non-speaking nature of the order, and lack of opportunity of hearing. The State, represented by Mr. Siddiqui, produced the full text of the adjudication order as per the court's direction. Upon perusal, it was found that the order was indeed a speaking one, and the petitioner had been given an opportunity of hearing, as evidenced by the recording in the order, and the petitioner had appeared before the authority concerned.

                              The court concluded that the allegations made by the petitioner regarding the order not being speaking and the lack of opportunity of hearing were not valid. Regarding the non-availability of the full text of the order, the court noted that the State had provided a copy to the petitioner, enabling them to file a statutory appeal within two weeks. The court directed that if the petitioner filed an appeal within the stipulated time, the appellate authority should consider leniency regarding the issue of limitation for filing the appeal.

                              In light of the above observations, the writ petition was disposed of.
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                              ActsIncome Tax
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