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2009 (11) TMI 875

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..... e respondent should have intimated about not only the rejection of the request seeking time but also the grounds on which the proposal is made, so that the petitioner has the opportunity to rebut the same - there is no hesitation in accepting the plea of the petitioner that the order is passed without observing the principles of natural justice and the same has to be set aside - petition allowed - .....

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..... ear 2006-07 to 2007-08. Admittedly, the petitioner had gone on appeal as against this order. On the ground that the petitioner is in arrears of tax, the respondent herein issued a notice dated October 27, 2009 stating that if the dealer is still allowed to continue his business, the Government would suffer great loss. In order to safeguard the Government s revenue, the respondent herein thought it .....

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..... of the letter seeking 15 days time to file reply, no order has been passed on the same either rejecting or otherwise, but the respondent proceeded further on the basis of the notice. In the absence of any order rejecting the prayer and there being no indication even in the order as regards the said request, rightly the petitioner had approached this court challenging the said order as one in viol .....

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..... so that the petitioner has the opportunity to rebut the same. As rightly contended by the learned counsel for the petitioner, if the order proceeds on the reasons other than those stated in the notice, in fairness to the claim of the petitioner, the respondent should have indicated the same too in the notice. In the circumstances, I have no hesitation in accepting the plea of the petitioner th .....

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..... had paid in excess. As already pointed out, this is a matter which the authorities and the assessee have to settle. As regards the order now impugned, I have no hesitation in setting aside the same, but this does not mean that the hands of the respondent are tied. It is open to them to proceed in accordance with law. The writ petition is allowed. No costs. Consequently, connected miscellaneous .....

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