Court validates respondent's notices, stresses petitioner's prep, grants final hearing chance amid pandemic. Writ petitions disposed.

The court upheld the validity of the notices issued by the respondent, emphasizing the petitioner's responsibility to be prepared for the case despite the history of tax evasion alleged by the respondent. Despite the court's inclination against the petitioner, a final opportunity for personal hearing was granted due to the pandemic situation. Failure to attend the hearing would empower the respondent to proceed with orders based on merits. The writ petitions were disposed of without costs, and connected miscellaneous petitions were closed, concluding the case.

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Issues:
Challenging proceedings of the respondent in multiple assessment years, lack of personal hearing opportunity, delay in serving personal hearing notices, abuse of process of the court.

Analysis:
The petitioner, an authorized dealer in automobiles, challenged the respondent's proceedings in various assessment years, alleging non-payment of entry tax despite regular tax compliance. The petitioner contended that personal hearing was not provided before passing assessment orders, leading to a series of writ petitions. The court, in an earlier order, directed the respondent to afford personal hearing and pass orders accordingly. However, the petitioner claimed insufficient time for personal hearing due to delayed notice service and simultaneous hearing dates for multiple assessment years.

The respondent argued that the petitioner had a history of tax evasion and non-compliance, prompting the issuance of impugned notices post the court's directive for personal hearing. The court noted the prolonged litigation since 2001 and emphasized the petitioner's responsibility to be prepared for the case. It upheld the validity of the notices, highlighting the finality of the previous court order and dismissing the petitioner's claim of inadequate opportunity for objections.

Despite the court's inclination against the petitioner's contentions and considering the pandemic situation, it granted a final opportunity for personal hearing on a specified date. The court warned that failure to attend the hearing would empower the respondent to proceed with orders based on merits and in accordance with the law. Ultimately, the writ petitions were disposed of without costs, with connected miscellaneous petitions closed.

This detailed analysis of the judgment showcases the court's thorough consideration of the petitioner's grievances, the respondent's justifications, and the ultimate decision to provide a final chance for personal hearing while addressing the delays and procedural issues in the case.

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