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TMI Blog2019 (4) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... tice nor has its representativs appeared for personal hearing. If the petitioner's grievance remains that the assessing authority has not considered the petitioner's reply in proper perspective, then it can be said that its an aspect of adjudication, or the lack of it, on merits. By no stretch can can it be called a lapse on the part of the authorities in following the principles of natural justice. The petitioner can avail efficacious alternative remedy if it wishes - Petition dismissed - decided against petitioner. - WP(C). No. 2638 of 2019 - - - Dated:- 12-2-2019 - MR. JUSTICE DAMA SESHADRI NAIDU For the Appellant : SRI.P.S.SOMAN, SMT.T.RADHAMANY For the Respondent : GP DR. THUSHARA JAMES. JUDGMENT The petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel contends that the Ext.P3 assessment order suffers from the vice of violating the principles of natural justice. 4. In response, Dr. Thushara James, the learned Government Pleader contends that though the petitioner was given an opportunity both to reply to the Ext.P1 notice and to participate in personal hearing, it has not availed itself of either opportunity. To elaborate, the learned Government Pleader also submits that the authority did consider the petitioner's Ext.P2 reply. In this regard, she has taken me through the Ext.P3 order where the assessing authority has referred to, or atleast extracted, portions of the Ext.P2 reply. Then she contends that at best if the petitioner has any grievance, it could be on merits but n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the lack of it, on merits. By no stretch can I call it any lapse on the part of the authorities in following the principles of natural justice. That said, I clarify that the petitioner has an efficacious alternative remedy and can approach the appellate authority. As the petitioner has bonafide pursued this writ petition till now, if there were any delay in the petitioner's filing the appeal, the appellate authority would exclude the time the petitioner spent in in prosecuting this Writ Petition for the purpose of limitation. The Court has declined to express any view on the merits. And it is entirely left upon for the authority to adjudicate the issue. The authorities may defer any coercive step for one month from today to enable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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