9911796707
TMI Blog2017 (10) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that: - it is not in dispute that there is no consideration by the Authority of the stand taken by the petitioner after receipt of the show cause notice. This itself shows that the respondent No.3 has proceeded to pass the impugned order without considering the reply or objections raised by the petitioner to the show cause notice issued in the year 2010. It is also admitted position that the show cause notice was issued in the year 2010 and further, for more than six years no steps were taken by the respondent No.3 to proceed to decide the show cause notice. In this back ground of the facts, granting of some opportunity to the petitioners to file adequate reply to meet the alleged demand by the respondent-Revenue would be justified. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such notice. It is further pointed out that without granting any further time, and in breach of principles of natural justice, nor giving an opportunity of hearing to the petitioner, the impugned order came to be passed. The learned Counsel further submits that a representative of the petitioner appeared on 17th February, 2016 and informed the respondent No.3 that the records were not traceable and sought for further extension of time. The learned Counsel further submits that as the petitioner was not given an adequate hearing by the respondent No.3, the impugned order is a nullity as it is in breach of the principles of natural justice. The learned Counsel further submits that grave injustice would cause to the petitioner in case this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order. Learned Counsel further submits that the petitioners were immediately served with the impugned Order on 19th April, 2016 and chose to approach this Court in January, 2017. The learned Counsel further submits that the petition is barred by laches and, as such, no interference is called for in the impugned order. It is also pointed out by the learned Counsel for the respondents that the petitioners have an alternate remedy by way of an appeal. 5. We have considered the rival contentions and we have also gone through the records. On perusal of the impugned order, it is seen that it is not in dispute that there is no consideration by the Authority of the stand taken by the petitioner after receipt of the show cause notice. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind out whether any reply was filed thereto and, in fact, prayed for copies of the show cause notice to issued to the petitioners, which were delivered in December, 2016. 7. In the peculiar facts and circumstances of the case and considering that the impugned order is passed in breach of principles of natural justice, without going into the merits of the rival contentions, we find it appropriate to quash and set aside the impugned order dated 28th March, 2017 passed by the respondent No.3 and call upon the respondent No.3 to proceed to decide the show cause notice thereafter, by giving an opportunity to the petitioners to file reply and hearing in accordance with law. We also take support of the view taken by us in the two Judgments in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the assessee is equally keen to face the consequences of legal proceedings. They do not wish to keep the proceedings lingering for they would want to concentrate on their business and not legal proceedings. It is a waste of their time as well. If an adjudication order is passed with reasonable expediency, even the assessees would arrange their affairs and in the event they are aggrieved, they would avail of the further remedies. Therefore, this is a power coupled with a duty and which the Revenue officials must realise. The earlier it is the better it would be for all concerned. 8. As regards the contention of the learned Counsel for the respondents that the petitioners have an alternate remedy, as we have only examining whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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