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TMI Blog2018 (11) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... cifically deal with the same in the manner known to law. In other words, the authority has to give his/her finding on all the grounds raised by the aggrieved persons. While answering the contentions, the authorities, exercising quasi-judicial powers, have to record the reasons for such holding - Admittedly, factual disputes have to necessarily be agitated before the appropriate authority, as rightly contended by the learned Additional Government Pleader. But, the order impugned suffers from violation of principles of natural justice. The matter is remitted back to the file of the second respondent for fresh consideration, while reserving all the grounds raised by the petitioner herein to raise before the authority - petition allowed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 16.09.2015, there exist some mismatch, ie., there are double entries in almost all bills. Therefore, the petitioner has made a detailed representation dated 04.12.2015, enclosing the actual bills. But, in the impugned order dated 31.05.2018, this aspect has not at all been dealt with. Relying upon an unreported decision of this Court in W.P.(MD)No.2576 of 2009, dated 25.08.2009, learned Counsel for the petitioner submitted that this is nothing but violation of principles of natural justice. If there is a violation of principles of natural justice, an aggrieved person can very well approach the Courts, even though appeal remedy is available, which is a settled position in law and therefore, he prayed for interference. 5. Learned Addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s seen that the petitioner has raised some contentions regarding mismatch, ie., double entry, at the end of the Department. But, no where in the impugned order dated 31.05.2018, the same was discussed. For better appreciation, the operative portion of the order impugned is extracted thus: The objections are carefully considered. During the year 2009-10, a sum of ₹ 1,30,69,048/- representing the value of goods moved through checkpost was not declared in their monthly returns. In the documents furnished by the dealers, the Consignor and Consignee and registration numbers noted in the document are dealers at cumbum with their registration number and dealers at Kerala with their Registration numbers respectively. Even if the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emitted back to the file of the second respondent for fresh consideration, while reserving all the grounds raised by the petitioner herein to raise before the authority. 11. Since the service of pre-revision notice dated 16.09.2015 as well as the reply of the petitioner dated 04.12.2015 are not in dispute, the second respondent is directed to fix a specific date for hearing, within a period of two weeks from the date of receipt of this order and communicate the same to the petitioner, in advance. On the said date, the petitioner shall appear before the respondent and put forth their contentions and after hearing the petitioner, the respondent shall pass appropriate reasoned orders, purely on merits, touching all the contentions raised by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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