2023 (11) TMI 1123

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....r and the learned Government Pleader for Commercial Taxes appearing for the respondents. 3. The primary contention raised by the petitioner assailing the order of the respondent No. 2 - Deputy Commissioner is that all the same being in violation of the principles of natural justice. According to the learned counsel for the petitioner, a plain reading of the contents of the order of the Deputy Commissioner itself would reveal that the petitioner was not given a fare and reasonable opportunity to defend his case and therefore, the impugned order deserves to be set aside and the matter needs to be remitted for fresh adjudication after giving reasonable opportunity therein to the petitioner. 4. Learned counsel for the petitioner took us throu....

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....evied for revision for the same period. It is further submitted that when the petitioner had entered appearance before the authorities concerned on 23.06.2023 by way of detailed reply, he had also made a specific request in writing for personal hearing as well. But the same stood rejected by the authorities concerned while passing the impugned order on 28.06.2023. 6. The Division Bench of this Court while entertaining the writ petition, at the first instance, on 11.07.2023 had asked the learned counsel for the respondents to seek instructions as to whether the principles of natural justice, so far as personal hearing is concerned, was afforded to the petitioner and the prima facie view of this Court on 11.07.2023, itself was denial of pers....

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....er side and on perusal of records, the factual matrixs of the case narrated in the preceding paragraphs stands undisputed so far as the Assistant Commissioner passing an order vide A.O.NO. 37708, dated 06.07.2019, and the revisional authority issuing show cause notice on 23.11.2022. Further, it would also reflect that all the notices which were issued to the petitioner went unserved. Which apparently establishes the fact that the petitioner had never received any communication for replying to the show cause notice issued or for that matter, the notice of personal hearing is concerned. 10. Another aspect which needs to be considered is that, according to the petitioner, the establishment stood closed as an impact of COVID-19 pandemic. In ad....