2024 (10) TMI 967

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....9;ble Mr. Justice Krishnan Ramasamy 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 not....

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....ner's factory due to heavy rainfall, he could 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,....

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....him to file reply to the Show Cause Notice to prove 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, remin....

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....ugned orders dated 27.12.2023 and 12.03.2024 are liable 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 1....