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TMI Blog2010 (6) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... al Committee in the peculiar facts and circumstances does not arise – Held that: - appeal of the petitioner-company has been decided and the Approval Committee has been directed to pass a fresh order, after granting adequate opportunity to the petitioner-company in the matter - Appellate Authority further reveals that any further follow up action lies on the part of the Unit Approval Committee and the Development Commissioner of the Special Economic Zone, and therefore, in case the petitioner-company is further aggrieved in the matter, is certainly having a remedy to approach by filing a proper application before the Unit Approval Committee/before the Development Commission of Special Economic Zone - no relief can be granted to the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as registered as Writ Petition No. 9108/2009, challenging the issuance of show cause notice. The petitioner has further stated that the aforesaid writ petition was disposed of by order dated 9-12-2009 with a liberty to the petitioner-company to file its reply to the show cause notice and the Competent Authority was directed to take an appropriate decision within two weeks thereafter. The petitioner has further stated that the Competent Authority i.e. Approval Committee has vide its order dated 23-12-2009 cancelled the Letter of Approval (L0A) dated 24-5-2007, which was issued to the petitioner-company on the ground that there was enough reason to believe that there has been deliberate evasion of taxes on the part of the unit, systematically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Solicitor General appearing on behalf of the respondent Approval Committee has argued before this Court that the present petition has become infructuous as a final order has already been passed by the Appellate Authority in respect of the appeal preferred under Section 16(4) of the Special Economic Zones Act, 2005. He has vehemently argued before this Court that keeping in view the prayer clause, as the matter has been remanded back to the Approval Committee for de novo consideration and it has also been directed that the Unit Approval Committee, after due deliberations and after having provided adequate opportunity to the appellant to present their cases, shall pass a speaking order backed up by proper legal documentation, and theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final order, he may take recourse of law afresh. 7. The Approval Committee, in compliance to the order passed by this Court on 9-12-2009, has finally passed an order on 23-12-2009 and an appeal was preferred by the petitioner-company under Section 16(4) of the Special Economic Zones Act, 2005 and the petitioner-company, as there is no provision under the Act for grant of stay, came up before this Court by filing the present writ petition. During the pendency of the present writ petition, the appeal preferred by the petitioner-company has been decided and the matter has been remanded back to the Unit Approval Committee to consider its action de novo. The follow ing order has been passed by the Appellate Authority :- "Item No. 40.26 : App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir cases, will pass a considered Speaking Order which should be backed up by. proper legal documentation. Any further follow up action, in this regard, therefore lay on the part of the Unit Approval Committee and the Development Commissioner of ISEZ." The aforesaid order makes it very clear that the appeal of the petitioner-company has been decided and the Approval Committee has been directed to pass a fresh order, after granting adequate opportunity to the petitioner-company in the matter. Not only this, the order further reveals that the Unit Approval Committee has been directed to pass a speaking order duly backed up by proper legal documentation. 8. This Court is of the considered opinion that once the matter has been decided by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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