2015 (4) TMI 898

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....ondent : Mr Cibi Vishnu, AGP (T) ORDER Heard the learned counsel for the petitioners and the learned Additional Government Pleader (Taxes) for the respondent, who accepts notice on behalf of the respondent and with their consent, the main writ petitions themselves are taken up for hearing. 2. The Petitioners have come forward with these writ petitions challenging the orders of the respond....

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....ment years, which were despatched on 05.01.2015 and received by them on 06.01.2015. In the notices dated 26.11.2014, it was stated that the petitioners were liable to reverse the ITC since they have not complied with reversal ITC as per the rules mentioned supra and they have to file objections within 15 days. In the same cover, proceedings dated 28.11.2014 were also enclosed, in which the proposa....

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....both the proceedings viz., notices dated 26.11.2014 and the orders dated 28.11.2014 came in the same cover and the respondent has not even referred to the notices dated 26.11.2014 in the orders dated 28.11.2014, I am of the view that there is a clear violation of principles of natural justice and the approach adopted by the respondent is perfunctory. That apart, according to the learned counsel fo....

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....ove, the impugned orders dated 28.11.2014 are set aside and the matters are remitted back to the respondent to consider the cases afresh and pass orders on merits and in accordance with law, after affording an opportunity of personal hearing to the petitioners. The respondent is directed to comply with the said direction within a period of four weeks from the date of personal hearing to be fixed b....