2017 (3) TMI 1489

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondents : Mr. Rajesh Kumar ORDER Per D.N.Patel,J. 1. This writ petition has been preferred challenging the order dated 9th September, 2014 (Annexure 5 to the memo of the writ petition) passed by the Deputy Commissioner, Commercial Taxes, Gumla Circle, Gumla as well as Notice of Demand dated 9th September, 2014 (Annexure 6 to the memo of the writ petition) as well as Certificate Proceed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng being Certificate Case No. 20 of 2014-15 (Annexure 4 to the memo of the writ petition) also deserve to be quashed and set aside. Demand Notice dated 9th September, 2014 deserves to be quashed and set aside because liability has been decided without giving any opportunity of being heard. 2. Having heard counsel appearing for both sides and looking to the facts and circumstances of the case....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pon the Assessee. Thereafter, Assessee should be heard and thereafter, order should be passed. This minimum requirement has not been fulfilled in this case as a result of which work load of this court has unnecessarily been increased and therefore, such type of matters should be remanded. 3. We, therefore, quash and set aside the order dated 9 th September , 2014 (Annexure 5 to the memo of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the petitioners shall remain present before the said officer on 13 th February, 2017 between 11 a.m. to 1 p.m. and thereafter, the officer can give a date as per his convenience. 4. The petitioners are at liberty to raise all the issues before the aforesaid officer. The decision will be taken by the Dy Commissioner, Commercial Taxes, Gumla Circle, Gumla in accordance with law on the basis of e....