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of <h1>SLP dismissed; revised tax assessments quashed for violating natural justice, factual findings under Article 136 left undisturbed</h1> SC dismissed the revenue's SLP, thereby affirming the HC's common order quashing the revised assessment orders passed against the dealer. The HC had held ... Violation of principles of natural justice - revised assessment orders were passed after long time without giving an opportunity of hearing - non-furnishing of the D3 report and related records to the dealer - it was held by High court that 'without asking any such D3 report to the knowledge of the Revenue, when such ground was raised for the first time before the writ Court at the time of hearing the two writ petitions and that was also taken note of by the learned Judge and he in fact found that non-furnishing of such D3 report is violation of principles of natural justice.' HELD THAT:- It is not inclined to interfere with the common impugned order passed by the High Court. SLP dismissed. The Supreme Court dealt with Special Leave Petitions challenging a common order of the High Court. The Court first addressed limitation and held that the 'delay [is] condoned,' thereby allowing the petitions to be considered on merits despite being filed late. After hearing the petitioner's counsel and examining the record, the Court expressly stated it was 'not inclined to interfere with the common impugned order passed by the High Court.' Consequently, the Special Leave Petitions were dismissed, leaving the High Court's decision undisturbed. The Court further directed that all 'pending applications, if any, also stand disposed of,' thereby conclusively terminating all related interlocutory proceedings.
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