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TMI Blog2020 (4) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing on 23.4.2018, 10.5.2018 and 31.01.2019, the submission of the petitioner cannot be even suggested for the reason that the notices are dated 18.12.2018. The aforementioned arguments are not able to cut ice in view of the reference as it was pertaining to the opportunity given after issuance of notice dated 10.4.2018 for production of books of accounts and the date of opportunity of hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 are dated 18.12.2018. Petitioner filed a reply / objection dated 15.1.2019. However vide Exts.P12 and P13, orders have been passed in proposing a penalty which are not sustainable as do not conform with the principles of natural justice. It refers to an opportunity of hearing of a period prior to the issuance of notice ie, April, 2018. The remedy of appeal is though available as per the amend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tices are dated 18.12.2018. The aforementioned arguments are not able to cut ice in view of the reference as it was pertaining to the opportunity given after issuance of notice dated 10.4.2018 for production of books of accounts and the date of opportunity of hearing was after the notice dated 18.12.2018. The subject under references of Exts.P8 and P9 and the operative part of the order is extract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the year 2016 -17 dated 10.04.18. Objections if any to the above proposal shall be filed with documentary evidence within 15 days of receipt of this notice. Failing which the proposed penalty will be confirmed without further intimation. Your are also affected an opportunity of personal hearing on 17.01.19 at 11 AM in the office of the undersigned. After receiving the notice dealer filed l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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