9911796707
TMI Blog2014 (4) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... f the show cause notice was filed on 10.09.2007. Para 24 of the writ petition has been replied by 24 of counter affidavit, wherein filing of reply on 10.09.2007 has not been disputed. It is unfortunate that even though, the reply was received on 10th September, 2007 but in the impugned order, it is alleged that no reply has been filed and no request has been made for the personal hearing - Matter remanded back - Decided in favour of assessee. - Writ Tax No. - 1825 of 2007 - - - Dated:- 9-4-2014 - Hon'ble Rajes Kumar And Hon'ble Shashi Kant,JJ. For the Petitioner : Pankaj Bhatia, Nishant Mishra For the Respondent : A.S.G.I., Raj Dev Tewari, S.K.Mishra ORDER Heard Sri Pankaj Bhatia, learned counsel for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nexure 13 to the writ petition. In the reply to show cause notice, apart from the challenge of the issue of the show cause notice on the ground that the rebate has already been allowed and by issuing a fresh show cause notice, the order cannot be reviewed. The petitioner has also stated that no details of alleged intelligence report has been provided so as to enable the petitioner to file/contest the allegations. The petitioner requested that the relied upon documents and the intelligence report be provided to the notice immediately. The impugned order has been passed on 16th October, 2007. The contention of the petitioner is that in the impugned order it has been wrongly stated that no reply has been filed by the petitioner and no request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, it is alleged that no reply has been filed and no request has been made for the personal hearing. In view of the aforesaid facts and circumstances, without going into the merits of the case, we are of the view that the impugned order has been passed in gross violation of Principles of Natural Justice and therefore, is not sustainable and is liable to be set aside. The impugned order dated 16.10.2007 is hereby set aside. The matter is relegated to Adjudicating Authority to pass fresh order after giving opportunity of hearing in accordance with law. Adjudicating Authority is directed to pass order within a period of six months from the date of presentation of certified copy of this order. The writ petition stands allowed, as state ..... X X X X Extracts X X X X X X X X Extracts X X X X
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