2014 (6) TMI 873

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.... up with these Writ Petitions challenging the impugned orders in respect of the assessment years 2010-11 dated 30.01.2014; 2011-12 dated 19.2.2014;(WP.Nos.15602 and 15603 of 2014) and 2011-12 and 2012-13 dated 28.4.2014 (WP.Nos.15604 and 15605 of 2014). 4. The learned counsel appearing for the petitioners would submit that though the petitioners submitted their objections with regard to the show cause notice, the same has not been considered by the respondents. Now, the grievance of the petitioners is that the objections as well as the documents submitted by them were not considered in a proper perspective. It is the further contention of the learned counsel for the petitioners that without giving an opportunity of personal hearing to the ....

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....ts have not passed a speaking orders, as contemplated in the judgment of the Hon'ble Supreme Court cited supra. 8. In the judgment relied upon by the learned counsel for the petitioners reported in [2008] 16 VST 181 (SC), Steel Authority of India Limited vs. Sales Tax Officer, Rourkela-I Circle and others, the Hon'ble Supreme Court has held as follows:- "12. A bare reading of the order shows complete non-application of mind. As rightly pointed out by learned counsel for the appellant, this is not the way a statutory appeal is to be disposed of. Various important questions of law were raised. Unfortunately, even they were not dealt with by the first appellate authority. 13. Reason is the heartbeat of every conclusion. It introduce....