2024 (3) TMI 969

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....ot pressing the Prayer No.1, at this stage with liberty to raise the same at the appropriate stage and he is only pressing the Prayer No.2 of the present petition. 3. Petitioner has approached this Court challenging the order dated 29.12.2023 whereby the tax is determined under Section 73(9) of the CGST/SGST Act. 4. Learned counsel for the petitioner submits that the said order is passed merely on the representation of the petitioner without giving any opportunity of oral hearing to the petitioner. Reliance is placed upon the judgment of this Court dated 04.03.2022 passed in Writ Tax No.1029 of 2021 (Bharat Mint and allied Chemicals Vs. Commissioner Commercial Tax and others). In Paragraph-5 following questions are framed and the find....

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....d. (iii) Where an order prejudicial to the writ petitioner has been passed in total violation of principles of natural justice. (iv) Where enforcement of any fundamental right is sought by the petitioner. (v) Where procedure required for decision has not been adopted. (vi) Where Tax is levied without authority of law. (vii) Where decision is an abuse of process of law. (viii) Where palpable injustice shall be caused to the petitioner, if he is forced to adopt remedies under the statute for enforcement of any fundamental rights guaranteed under the Constitution of India. (ix) Where a decision or policy decision has already been taken by the Government rendering the remedy of appe....

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.... of M.P. Vs. Sanjay Nagaich (2013) 7 SCC 25 (para 34,35,38,39), State of H.P. vs. Gujarat Ambuja Cement Ltd., (2005) 6 SCC 499 (para 11 to 19), Star Paper Mills Ltd. Vs. State of U.P. and others, JT (2006) 12 SC 92, State of Tripura vs. Manoranjan Chakraborty, (2001) 10 SCC 740 para 4; Paradip Port Trust vs Sales Tax Officer and Ors. (1998) 4 SCC 90, Feldohf Auto & Gas Industries Ltd. Vs. Union of India (1998) 9 SCC 710; Isha Beebi Vs. Tax Recovery Officer (1976) 1 SCC 70 (para 5); Whirlpool Corporation Vs. Registrar of Trademarks (1998) 8 SCC 1; Guruvayur Devasworn Managing Committee Vs C.K. Rajan (2003) 7 SCC 546 (para 67, 68), Oryx Fisheries Pvt. Ltd. Vs. Union of India & Others (2010)13 SCC 427 (Paras 27 to 38), Mangilal Vs. State of M.....