2025 (3) TMI 546

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS For the Petitioner: By Advs. K.N. Sreekumaran, P.J. Anilkumar (A-1768), N. Santhoshkumar. For the Respondent(S): Dr. Thushara James, SR.GP. JUDGMENT Petitioner challenges Ext.P5 and Ext.P7 orders issued by the second respondent. 2. During the financial year 2018-2019, petitioner claims to have imported certain goods from China on payment of IGST....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner arises from a minor error that had no tax implication even, and therefore, this Court ought to set aside the impugned orders in its entirety. 4. The learned Government Pleader, on the other hand, submitted that, though notice for hearing was issued to the petitioner to appear on 26.01.2024, he had failed to appear on that date, and thereafter, due to an administrative arrangement, the files....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....otice had in fact intended to give a separate date and time for the hearing. 7. Be that as it may, instead of orders being passed by the same officer who issued the show cause notice, due to administrative arrangements, the files were apparently reassigned to the second respondent, who subsequently issued the impugned order Ext.P5. Curiously, it was never informed to the petitioner that there was....