2022 (3) TMI 759

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r.A.P.Srinivas Senior Standing Counsel ORDER The prayer sought for herein is for a Writ of Certiorari calling for the records of Order-in-Original No.85459/2021 date 27.03.2021 passed by the Respondent and quash the same. 2. With regard to the export under taken by the petitioner for the years from 2004 to 2007, it is the case of the Revenue that the export proceeds pertaining to the consignmen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner closed the business sometime in the year 2011 and therefore at the given address, nothing had come to the petitioner. 5. Moreover, insofar as the personal hearing is concerned, it is the claim of the Revenue that they put the notice for personal hearing in the web portal formally for so many exporters like the petitioner. Therefore, effectively since no notice has been issued before passi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....idered the submissions made by the learned counsel appearing on either side and have perused the materials placed on record. 8. Since the show cause notice and the notice for personal hearing has not been received by the petitioner either through electronic mode or to the registered address of the petitioner, and it has been uploaded in the web portal and the petitioner has already closed the bus....