2019 (1) TMI 1220

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cer to give an opportunity of personal hearing. Thereafter, the Assessing Officer issued a personal hearing notice to the petitioner on 17.07.2015 and consequently, upon granting such personal hearing, the impugned orders of assessment were passed as early as on 30.09.2015. I do not think that the present challenge before this Court as against the orders of assessment passed as early as on 24.1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tended that the assessment orders were made only on the reason of belated filing of return and that cannot be the reason for denying the eligibility of the petitioner to claim input tax credit, this Court is of the view that all these contentions can be raised before the next fact finding authority viz., the First Appellate Authority by way of filing an appeal - it is open to the petitioner to cha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ier approached this Court and filed writ petitions in W.P.Nos.12758 12760 of 2015 challenging the order of assessment in respect of the very same assessment years on the ground that no personal hearing was given to them. This Court, by order dated 28.04.2015, allowed those writ petitions and set aside the assessment orders with a direction to the Assessing Officer to give an opportunity of perso .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ther statutory appeal before concerned Appellate Authority or approached this Court and challenge the same immediately after passing the said order. On the other hand, the petitioner has slept over the matter for a long time and thereafter filed these writ petitions only when auction notice was issued against them. So long as the orders of assessment are passed and when the petitioner has not ques .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... period of two weeks from the date of receipt of a copy of this order. If any such appeal is filed, the same shall be considered and orders will be passed on merits and in accordance with law without reference to the period of limitation of appeal. At the same time, the petitioner shall comply with other statutory requirements while preferring such appeal. No costs. Consequently, the connected misc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X