2019 (8) TMI 666

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.....2019, which reads as follows: 'Read this in conjunction with and in continuation of earlier proceedings of this Court dated 07.03.2019 made by my learned predecessor Judge. Revenue Revenue Counsel seeks time to produce records. At request of Revenue counsel list on 17.07.2019.' 3.Pursuant to aforesaid proceedings, Revenue has kept the records ready in the hearing today. 4.In the aforesaid backdrop, with consent of learned counsel on both sides, main writ petition is taken up, heard out and is being disposed of. 5.In the light of what unfurled in the hearing today, the entire writ petition now tuns on a narrow compass. Therefore, it may not be necessary to set out factual matrix in great detail. Suffice to say that writ petitio....

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....;reasonable opportunity to show-cause' has to be given to the writ petitioner before passing the impugned order. What is of utmost relevance is, it does not mandate that a 'reasonable opportunity of being heard' should be granted. To be noted, there is such a mandate i.e., reasonable opportunity of being heard in the proviso to Section 22(4), which is in the nature of best judgment assessment. This is mentioned only for completion of narration of obtaining statutory position, as we are not concerned with Section 22(4) in the instant case. Under proviso to Section 27(2), though the statute makes it imperative to give a reasonable opportunity to show-cause and though the respondent has no statutory obligation to give an opportunit....

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....ions, asserts that there was no personal hearing. 14. From the narrative thus far, it emerges clearly that there is a factual dispute about personal hearing. 15. This takes us to the records and files of the Department. Unfortunately, in the files of the Department there is no notice or nothing has been mentioned about the personal hearing though the aforesaid copies of revisional notices dated 07.04.2017 and 31.01.2018 wherein opportunity of personal hearing has been granted form part of the files. Therefore, this Court is of the considered view that the ideal way to put an end to this controversy is to afford a personal hearing opportunity to the writ petitioner and direct the respondent to redo the revised assessment. 16. To be noted....