2024 (1) TMI 230

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....RAVINDRA BABU For the Petitioner : J.N Venkata Suresh Kumar For the Respondents : Sri T.C.D.Sekhar, learned Government Pleader for Commercial Tax Appearing. ORDER:- (PER HON'BLE SRI JUSTICE RAVI NATH TILHARI) Heard learned counsel who appears through virtual mode and Sri T.C.D. Sekhar, learned Government Pleader for Commercial Tax appearing for respondents. 2. This writ petition ....

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....ubmits that there is violation of the principles of natural justice, and as such this petition deserves to be entertained. He submits that in the show cause notice dated 27.05.2023, there is mention that the letter was sent to NAHI vide reference 6th cited i.e., dated 14.03.2023 for passing of tollgate data and pursuant thereto the data was received from them. He submits that the same is the basis....

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....rsonal appearance. 7. In response, Sri T.C.D. Sekhar, learned Government Pleader submits that details of date received from NAHI were disclosed in the show-cause notice itself, at page No. 69. He submits that even if the copy of the information received from NAHI, might not have been provided, but, since the contents thereof were disclosed in the show-cause notice itself, there is no violation ....

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.... reply to the show-cause notice on 07.07.2023. On consideration of the petitioner's reply, the impugned order was passed. 10. So far as the submission with respect to the violation of principles of natural justice of providing opportunity of personal hearing is concerned, the notice dated 21.07.2023 was given to the petitioner fixing the date 24.07.2023(Monday). It could not be demonstrated bef....