2021 (12) TMI 1346

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....>HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR FOR THE APPELLANT : SRI KIRAN S.JAVALI, SENIOR ADVOCATE FOR FOR THE RESPONDENT : SRI JEEVAN J.NEERALGI, ADVOCATE ORDER In this petition, the petitioners have sought for the following reliefs: "(a) Issue a Writ of certiorari quashing the Order-in- Appeals dated 05.10.2021 bearing Nos.(a) A- 429/2021 in appeal No.314/2021 Cus (B.Air), (b) A.No.430/2....

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....tentions urged in the petition and referring to the documents produced by the petitioners, learned Senior counsel for the petitioners invites my attention to the impugned Assessment Orders at Annexures-A, A1 and A2 in order to point out that a perusal of the same will indicate that the appellate authority has refused to provide/afford an opportunity to the petitioner on the ground that the same is....

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....roach of respondent No.2 - Appellate Authority is clearly opposed and contrary to the principles of natural justice and the impugned order deserves to be quashed on this ground alone. 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned Order-in-Appeal Nos.429/2021, 430/2021 and 431/2021 at Annexures-A, A1 and A2 dated 05.10.2021, 06.10.2021 and ....