2019 (8) TMI 596

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....5(1) of the Act. The circumstances necessary for disposing of the writ petition are stated thus: 2. The respondent issued notice dated 12.11.2018 calling upon the petitioner to produce the books etc as noted in the show cause notice. The allegation against the petitioner is that the petitioner has mis-classified the taxable item in order to evade payment of tax. The misclassification details are also furnished to the petitioner. The petitioner through Exts. P2 and P4 requested for granting reasonable time to gather relevant information on the omissions pointed out by the respondent. Ext.P3 adjournment notice dated 12.12.2018 calls upon the petitioner to attend the hearing scheduled on 24.12.2018 at 11.00 a.m. The petitioner through Ext.P....

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.... effective hearing in this case." 3. The respondent passed Ext.P5 order. In Ext.P5 order the respondent refers to the hearing held on 26.11.2018 and that in spite of granting sufficient time, the petitioner failed to produce the documents, accounts etc. 4. The learned counsel for petitioner contends that a practical and effective hearing is envisaged before a decision is taken pursuant to show-cause notice dated 12.11.2018. In the case on hand there is no hearing on 26.11.2018 and this is evident from Ext.P3 notice. Ext.P3 notice refers to the request made by petitioner for adjournment and the time was granted till 24.12.2018. The petitioner through Ext.P4 dated 24.12.2018 requested for further time and the respondent has received the....