2024 (7) TMI 674

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.... : Mr. G. Natarajan For the Respondent : Mr. C. Harsha Raj, AGP (T) ORDER By this writ petition, an order dated 19.03.2024 imposing penalty on the petitioner is challenged. The petitioner originally carried on business from Door No.3, Om Sakthi Nagar, Bharathi Street. Since the petitioner had shifted to a new address on the date of inspection on 26.07.2022, the petitioner asserts that the....

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....aining the petitioner's explanation with regard to the change of address, learned counsel contends that a completely unreasoned order was issued confirming the proposal for imposition of penalty. 3. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. He submits that principles of natural justice were complied and that the petitioner's reply was tak....

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..... 73,385.00 Rs. 2,85,515.00 5. On examining the above extract, it is evident that no reasons are recorded for the conclusion that the petitioner's reply is an after thought and that such reply does not establish existence at the registered place of business at the time of inspection. Such conclusions disclose that the explanation of the petitioner with regard to shifting the place of bus....