2023 (5) TMI 966

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....in both WPs : Mr. Vinay Kumar Shraff For the Respondent in both WPs : Mrs. E. Ranganayaki Special Government Pleader COMMON ORDER In view of commonality of the issue involved and so also the parties, both these writ petitions are considered and decided by this common order. 2 These writ petitions have been filed calling into question the legality and validity of the orders dated 10.02.2023 pas....

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....tails were sought, on 23.01.2023, the petitioner gave details with regard to three of the six queries raised and sought time as regards the remaining three queries; however, the respondent proceeded to pass the impugned orders dated 10.02.2023. 4 This Court perused the impugned orders. The respondent has not adverted to the petitioner's request with regard to extension of time in respect of t....

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....be granted by the Assessing / Adjudicating Officer, on case to case basis, according to the facts and circumstances of the case and duly recording the reasons thereof. Where the Assessing/Adjudicating Authorities refuses any adjournment, such decision shall be exercised with sound reason and not in an arbitrary or capricious manner. Further, the communication of granting time or refusal to grant t....

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....lear that there is a clear violation of the circular of the respondent themselves and it would be just and proper that the petitioner is afforded a fair opportunity to submit its explanation in respect of three pending queries within a reasonable time and thereupon, the respondent may pass fresh orders considering the entire explanation submitted by the petitioner, including the earlier explanatio....