9911796707
TMI Blog2013 (6) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... equently, this application is allowed. The amended writ petition, which is annexed along with this application, is taken on record. This application is disposed of. WP(C) 7259/2012 1. With the consent of the learned counsel for the parties, this writ petition is taken up for hearing at the admission stage itself. 2. In this writ petition, the petitioner has prayed for quashing of an order dated 13.7.2006 passed by the Value Added Tax Officer as also the order dated 19.11.2012 passed by the Objection Hearing Authority. It is also prayed that a direction be given to the effect that the objections filed by the petitioner against the order dated 13.7.2006 be deemed to have been allowed in view of the provisions of Section 74(8) and 74(9) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition being W.P.(C) No.8929/2011. That writ petition was also disposed of by an order dated 23.12.2011 with the following directions:- "10. Having heard learned counsel for the parties, we feel that the petitioner should be entitled to exclude the period during which the Writ Petition Nos. 10418/2006 and 10434/2006 had remained pending before this Court and the period taken up in the enquiry proceedings till order dated 8th November, 2011 was passed, under Section 14 of the Limitation Act, 1963. If the aforesaid period is excluded, then the petitioner can file objections within the period of limitation specified in Section 74(4) of the Act. 11. In these circumstances and keeping in view the earlier order passed by the High Court dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... listed before Sh.Ajay Kumar Gupta, Addl. Commissioner for hearing. The proceedings were taken up by Mr.Ajay Kumar Gupta on various dates when the case was fixed for hearing on 17/08/2012 the appellant along with the counsel reached the department and they were informed that the charge of Sh.A.K. Gupta is being transferred to the office of Sh.A.K. Kaushal Addl. Commissioner 6th Floor. On further enquiry from his office the appellant has come to know that the files have not reached the office of Sh.A.K. Kaushal, Addl. Commissioner. Today on 24th Aug 2012 all the list containing the particular of files transferred have been checked but the name of such file is not appearing. As per provision of sec 74(7) the objection hearing Authority is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the learned counsel for the respondents. This Court directed that on the next date of hearing, the learned counsel for the respondents would produce the relevant file containing the objections which are the subject matter of the present proceedings. The matter was re-notified on 31.01.2013 (today). 8. In the meanwhile, the petitioner received an order dated 19.11.2012 which shows that the order was apparently signed on 16.11.2012. The said order disposed of the initial objections filed by the petitioner on 30.12.2011. There is no reference to the petitioner's notice dated 24.08.2012 or the further objection dated 19.09.2012. In fact, the Objection Hearing Authority has not at all considered the point raised by the petitioner that sin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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