2019 (2) TMI 1547

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T, VAT & Sales Tax<br>MR DAMA SESHADRI NAIDU, J. For The Petitioners : ADVS. SRI. P. N. DAMODARAN NAMBOODIRI AND SHRI. HRITHWIK D. NAMBOOTHIRI For The Respondents : DR. THUSHARA JAMES, GOVERNMENT PLEADER JUDGMENT The petitioner, a firm dealing in granite metal works, faced penalty proceedings. Assailing those proceedings on the ground that the respondent authorities failed to follow th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....leas the petitioner took in WP(C) No.1395/2017, and he strenuously contends that, Ext.P11 suffers from the vice of violating the principles of natural justice. 4. To be specific, the petitioner&#39;s counsel asserts that on 09.02.2016, when the intelligence authority inspected the petitioner&#39;s crusher, the petitioner had not been present at the site; only a few workers were present there. H....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....learned Government Pleader also submits that on an earlier occasion, this Court directed the authorities only to provide another opportunity, which the authorities did. Therefore, she contends that in this writ petition a co-equal bench cannot go beyond the judgment in an earlier writ petition. 6. Heard the learned counsel for the petitioner and the learned Government Pleader for the respondent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er on notice twice, received its defense and then ruled on it eventually. 9. Because of this Court&#39;s disinclination in the earlier writ petition to grant what the petitioner then sought-and now reiterates-seeks, the issue stands barred by constructive resjudicata. 10. Besides that, Ext. P11 amply demonstrates that the petitioner has never been denied any opportunity of hearing; on the co....