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of <h1>Appeal Dismissed for Late Filing; Claim of Natural Justice Violation Rejected; Two Weeks Granted for Statutory Appeal.</h1> The Writ Appeal was dismissed by the HC due to the appellant's failure to file a timely statutory appeal against the assessment order dated 28.05.2019. ... Writ petition filled beyond the statutory limitation period - violation of principles of natural justice as the personal hearing had not been given to the appellant dealer - HELD THAT:- Today when the matter is taken up for hearing Additional Government Pleader appearing for the respondent Revenue has produced the original file, where we were able to find that, the notice of personal hearing dated 11.02.2019 had been issued by the Revenue which was received by the appellant dealer on 13.02.2019 by putting the seal as well as signature of the appellant dealer. That apart, on 19.02.2019, a manuscript reply also had been sent by the appellant dealer to the said notice dated 11.02.2019. When that being so, it cannot be stated that, no opportunity of personal hearing had been given to the appellant dealer, therefore, on that ground, the writ petition cannot be entertained. Even though arguments were advanced to some extent counsel appearing for the appellant, on the merits of the case, we are not impressed with the same, the reason being that, since the learned Judge through the impugned order had permitted the writ petitioner to file the statutory appeal within four weeks time, where further direction also had been given by the writ Court to entertain such an appeal without reference to the limitation, however by ensuring the compliance of all other statutory conditions, including pre-deposit, the question of canvassing the merits of the case before this Court at this juncture does not arise. As against the order impugned dated 17.10.2022, as we stated, the appeal has been presented on 22.12.2022, but has been filed only on 14.09.2024, therefore, unnecessarily the appellant dealer has delayed the matter instead of filing appeal by filing the present intra Court appeal, therefore, for all these reasons, we are not inclined to entertain this appeal and the order passed by the learned Judge which is impugned herein dated 17.10.2022 since is to be sustained by giving two weeks time to the appellant to file a statutory appeal before the appellate forum. Accordingly, this Writ Appeal is dismissed. It is made clear that, within two weeks from the date of receipt of a copy of this order, if no appeal is filed, it is open to the Revenue / Assessing Authority to proceed in accordance with law pursuant to the order impugned before the writ Court. Issues:1. Appeal against writ Court order dated 17.10.2022.2. Failure to file appeal against assessment order dated 28.05.2019.3. Allegation of violation of principles of natural justice.4. Delay in filing the intra Court appeal.Analysis:1. The appeal was directed against the order passed by the writ Court dated 17.10.2022 in W.P.No.5016 of 2020. The appellant had filed a writ petition instead of appealing against the assessment order dated 28.05.2019. The writ Court allowed the petitioner to move the Appellate Authority within four weeks from the order date by way of statutory appeal, without reference to limitation but ensuring compliance with other statutory conditions, including pre-deposit.2. The appellant contended violation of principles of natural justice as no personal hearing was given. The Court ordered the respondent to produce records to ascertain if notices for personal hearing were served. It was found that the appellant had received the notice of personal hearing dated 11.02.2019 and had sent a reply on 19.02.2019. The Court concluded that the writ petition cannot be entertained on the ground of lack of personal hearing opportunity.3. Despite arguments on the merits of the case, the Court was not impressed as the writ Court had allowed the statutory appeal within four weeks without reference to limitation. The delay in filing the intra Court appeal was noted, and the Court declined to entertain the appeal, upholding the writ Court's order. The appellant was given two weeks to file a statutory appeal before the appellate forum.4. The Court dismissed the Writ Appeal, allowing the Revenue to proceed in accordance with law if no appeal was filed within two weeks. No costs were awarded, and the connected miscellaneous petition was closed. The original impugned order of the writ Court was directed to be returned to the appellant's counsel after retaining a photocopy.
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