2024 (10) TMI 967

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....my For the Petitioner : Mr. S. Ramanan For the Respondents : Mr. G. Nanmaran Special Government Pleader ORDER This writ petition has been filed by the petitioner challenging the order dated 27.12.2023 and the consequential rectification order dated 12.03.2024 passed by the 1st Respondent. 2. Mr.G.Nanmaran, learned Special Government Pleader takes notice on behalf of the Respondents 1 to 3. 3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ld not appeared for personal hearing. Subsequently, without affording an opportunity of personal hearing, impugned order dated 27.12.2023 came to be passed, thereafter 1st respondent suo motu has passed the rectification order dated 12.03.2024, modifying the penalty already levied. He further submitted that though the documents were readily available, the petitioner could not react immediately aga....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve its case and prays to set aside the impugned orders. 6. The learned Special Government Pleader (Taxes) appearing for the 1st Respondent submitted that the 1st Respondent issued Show Cause Notice dated 15.09.2023 followed by personal hearing notice dated 15.12.2023. Since the petitioner had not filed reply and appear before the authority, reminder notice dated 11.12.2023 was issued to him and t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to be set aside. Accordingly, this Court passes the following order: (i) The orders impugned herein is set aside. (ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of three weeks thereafter. (iii) On filing of such reply/objection by the petitioner, the 1st respondent shall consider the same and issue a 14 days clear notice by fi....