2021 (5) TMI 671

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....maniam For the Petitioner : Mr.V.S.Venkatesh For the Respondents : Mr.V.Sundareswaran Senior Panel Counsel [For R1 to R3] Mr.Jayesh B.Dolia For M/s.Aiyar & Dolia ORDER The Demand issued by the 3rd respondent in O.C.No.451 of 2004 dated 12.8.2004 is under challenge in the present writ petition. 2. The petitioner is M/s.Rasi Electrodes Limited and the impugned demand dated 12.08.2004 ....

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....at the challans are found to be fabricated, the Department has issued the impugned order. This apart, an opportunity was given to the petitioner to defend their case and the petitioner had submitted their reply. Thus, the writ petition is to be dismissed. 5. This Court is of the considered opinion that impugned demand notice reveals that the amount claimed pertains to the year 1997. However, th....

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....This being the Principles of Natural Justice to be complied with by the competent authority, more specifically, the Statutory authorities, this Court is of an opinion that the impugned order, which is non-speaking, cannot be sustained in the eye of law. 7. This apart, the demand is made after a lapse of about 7 years. Even under the Statute, actions are to be initiated within a period of 5 y....

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....n his written statement has stated that they have made the payment during the relevant point of time and the respondent in the absence of any document, passed such an order. Even presuming that the challans are fabricated, an enquiry must be conducted and the findings of the enquiry must be recorded, then only Court can form an opinion that such an order of demand is passed, based on the fabric....