2022 (3) TMI 1260

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....iled under Article 226 of the Constitution of India. The two main grounds of challenge are that the orders rejecting the applications for rectification failed to consider the binding judgments of the jurisdictional High Courts and were issued without granting an opportunity of hearing. 2. Petitioner is a primary agricultural co-operative society. Petitioner claims that it does not come within the purview of the Act since it functions on the principles of mutuality and its activities are confined to its members. For the assessment years, 2013-14 and 2014-15, on the basis of investigation conducted, it was alleged that, petitioner had provided service in the category of banking and other financial services, business auxiliary services etc.....

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....nt or when there is a debatable point. It was also contended that an opportunity of hearing was not required to be granted since the orders in the rectification applications did not have the effect of enhancing the liability of the assessee as contemplated under section 74(4) of the Act. 5. I have heard the arguments of Sri.C.A.Jojo, the learned counsel for the petitioner as well as Sri.M.S.Amal Darshan, the learned Standing Counsel for the respondents. 6. The normal statutory remedy against an order-in-original as contemplated under the Act is to prefer an appeal under section 84 or section 85 or section 86 of the Act, as the case may be. The orders-in-original, involved in the present dispute were both issued by the Assistant Commis....

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....lications for rectification filed by the petitioner is therefore within the period of limitation. 8. Though the respondents have taken a specific contention that the applications for rectification is not maintainable since the same do not satisfy the ingredients of section 74, as what is sought to be projected under the rectification petitions, is in effect a rehearing or reconsideration of the order-in-originals, I am of the view that the said issue need not be considered in the light of the order that I propose to issue. 9. In the applications filed by the petitioner seeking rectification, a specific opportunity of hearing was sought. Indubitably an opportunity of hearing was not granted by the assessing officer while rejecting the ....

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....tice. It is after all an approved rule of fair play. The concept has gained significance and shades with time. When the historic document was made at Runnymede in 1215, the first statutory recognition of this principle found its way into the 'Magna Carta'. The classic exposition of Sir Edward Coke of natural justice requires to 'vocate, interrogate and adjudicate'. In the celebrated case of Cooper v. Wandsworth Board of Works [(1863) 143 ER 414], the principle was thus stated:.................Since then the principle has been chiselled, honed and refined, enriching its content. Judicial treatment has added light and luminosity to the concept, like polishing of a diamond." 11. Similarly in the decision in Krishna Mohan Med....