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2019 (6) TMI 1015 - HC - VAT and Sales TaxTime Limitation - grant of time and adjournment - HELD THAT - Ext.P6 is set aside and the matter is remitted to respondent for consideration and disposal in accordance with law, within six weeks from today. The petitioner is directed to appear before the respondent on 24.04.2019.
Issues: Challenge to Ext.P6 order under Section 67(1) of the KVAT Act, 2003; Failure to communicate decision on adjournment request; Allegation of lack of opportunity to participate in penalty proceedings; Mix-up of opportunities granted and request made through Ext.P5.
In the judgment delivered by the High Court of Kerala, the petitioner challenged the Ext.P6 order issued under Section 67(1) of the KVAT Act, 2003. The petitioner contended that the respondent failed to communicate the decision on the request for an adjournment beyond 18.03.2019 as per Ext.P5. It was argued that had the petitioner been informed of the date of the hearing, they would have had the opportunity to present their case effectively during the penalty proceedings. The petitioner also raised concerns about the respondent's conclusion in Ext.P6, alleging a mix-up between the opportunities already provided and the request submitted through Ext.P5. The court acknowledged the lack of fair play in the swift issuance of Ext.P6 and, upon the Government Pleader's agreement, decided to set aside Ext.P6 and remit the case back to the respondent for a fresh consideration and disposal in accordance with the law within six weeks. The petitioner was directed to appear before the respondent on 24.04.2019 for further proceedings. This judgment highlights the importance of procedural fairness and the right to be heard in administrative proceedings. It underscores the obligation of authorities to communicate decisions effectively to ensure parties have a meaningful opportunity to participate in proceedings. The court's decision to set aside Ext.P6 and remit the case for fresh consideration demonstrates the judiciary's commitment to upholding principles of natural justice and ensuring a fair and transparent adjudicative process.
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