2023 (9) TMI 583

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....stice C.Saravanan For the Petitioner : Mr.Hari Radhakrishnan For the Respondent : Mrs.R.Hemalatha Senior Standing Counsel ORDER The petitioner has challenged the impugned assessment Order-in-Original No.82465/2021 dated 27.03.2021 in F.No.S.Misc/2/251/2016-DBK by the respondent seeking demand a sum of Rs. 43,65,403/- in respect of 154 shipping bills on which the petitioner had claimed ....

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....rned counsel that the impugned order was served on the petitioner's sister concern and it is only thereafter, the petitioner came to know that the impugned order has been passed by the respondent. Hence, the petitioner is rushed to this Court to quash the same. 4. That apart, the learned counsel appearing for the petitioner submits that there is non-application of mind in as much as the pet....

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....led to participate in the proceedings and therefore, the respondent has left with no other option expect to confirm the demand proposed in the impugned order, dated 27.03.2021. 6. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior standing counsel for the respondent. I have also considered the affidavit and the counter affidavit filed by th....

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....foresaid letter dated 22.02.2011 together with all the annexures to the respondent within a period of 30 days from the date of receipt of a copy of this order. On receipt of such representation being furnished, the respondent shall consider the same and pass a fresh order on merits and in accordance with the law after providing an opportunity of personal hearing to the petitioner, within a period ....