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TMI Blog2019 (8) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... ortunity of personal hearing not provided - HELD THAT:- The Commissioner has admittedly given no personal hearing to the Petitioner before he has confirmed the show cause notice dated 9th April. 2018. Even if, the learned ASG is correct in stating that both the show cause notices are identical. The demand for period may not necessarily be confirmed on the basis of the demand for earlier period being confirmed, as there could be a change in law and/or the fact which the Petitioner would be able to point out at the time of personal hearing, which the Petitioner has specifically asked for. Petition disposed off. - WRIT PETITION NO.3519 OF 2018 - - - Dated:- 14-8-2019 - M.S. SANKLECHA NITIN JAMDAR, JJ. Mr. Bharat Raichand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 29th June, 2018. In any event, in the alternative, is submitted that the impugned order dated 29th June, 2018 to the extent it has confirmed the show cause notice dated 9th April, 2018 is bad in law as no hearing in respect of the same was ever granted to the Petitioner. It is in this circumstances, that the Petition should be entertained by this Court in exercise of its extra ordinary jurisdiction under Article 226 of the Constitution. 4. In response, the learned ASG submitted that the impugned order is a speaking order which has considered submission of the Petitioner and the grievance with regard to the finding in the impugned order, could be successfully assailed before the Tribunal under the Act. So far as the not gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice dated 9th June, 2017. However, so far as the impugned order dated 29th June, 2017 to the extent the second show cause notice dated 9th April, 2018 is concerned, we note that no personal hearing was granted to the Petitioner before the confirming the same by the impugned order. The Petitioner had, in fact, specifically asked for personal hearing by a letter dated 21st May, 2018 in respect of the second show cause notice dated 9th April,, 2018. The Commissioner has admittedly given no personal hearing to the Petitioner before he has confirmed the show cause notice dated 9th April. 2018. Even if, the learned ASG is correct in stating that both the show cause notices are identical. The demand for period may not necessaril ..... X X X X Extracts X X X X X X X X Extracts X X X X
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