2020 (12) TMI 897

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....ocate. For Respondent : Mr. P.K. Dhar, Sr. G.A., Mr. K. De, Addl. G.A. ORDER (Akil Kureshi, CJ) Rule. Mr. K. De, learned Addl. Government Advocate waived Rule on behalf of the respondents. He has already filed the reply opposing the petition. Considering the short issue involved we have taken up the petition for final disposal at this stage. Case of the petitioner is that the pet....

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....about the fact that the petitioner is the owner of the goods, no notice to the petitioner was issued. The petitioner had made representations and communications to the authorities before the said order was passed which were not taken into account. The petitioner is in the regular business of manufacture of LPG cylinders and the breach was a technical one. Counsel for the respondents vehemently ....

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....ated 09.12.2020 is set aside. The petitioner shall not insist on a separate notice being issued and appear before the said authority and file the objections within a period of two weeks from today. The assessing officer shall pass a fresh order after giving opportunity of hearing to the petitioner and considering the representation that may be made. No useful purpose would be served in detaining t....