9911796707
TMI Blog2020 (5) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... lternative remedy is not a bar on this Court. The writ in the opinion of this court is maintainable, as this Court opines that there is a failure of the rules of natural justice which entail a fair hearing. A reading of the impugned order shows that it also relates to the period 2014-2015 onwards. Therefore, this Court finds sufficient strength in the statement made that old records had to be accessed in order to prepare a detailed reply. This Court also notices that 1st respondent has also noticed the orders passed by the Hon ble Supreme Court of India in the taken up matters by which limitation was extended for all matters, including limitation prescribed in the Statutes. The impugned order dated 17.04.2020 and the consequential o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g for exemption from personal hearing, because of the prevalent pandemic situation. The learned counsel submits that to submit a detailed reply also, they had no opportunity to coordinate with their offices, which were situated in other States and because of the prevalent pandemic COVID-19, they could not file reply. The learned counsel points out that all the requests for adjournment were refused and that the impugned order and the penalty order were also passed without hearing the petitioner. It is his contention that the petitioner has to file detailed reply setting out the legal and factual aspects and also appear personally before 1st respondent and explain it s case. In addition the learned counsel also draws the attention of this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t they have sought time on the ground that they could not access all the records and to prepare their statement of objections. The existence of an alternative remedy is also not a bar on this Court. The writ in the opinion of this court is maintainable, as this Court opines that there is a failure of the rules of natural justice which entail a fair hearing. A reading of the impugned order shows that it also relates to the period 2014-2015 onwards. Therefore, this Court finds sufficient strength in the statement made that old records had to be accessed in order to prepare a detailed reply. This Court also notices that 1st respondent has also noticed the orders passed by the Hon ble Supreme Court of India in the taken up matters by which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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