9911796707
TMI Blog2020 (12) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... any rate no copies of the said record of personal hearing were sent to the petitioners - HELD THAT:- Inasmuch as the procedure for maintaining a record of personal hearing was a formal one that was devised to take care of the compliance with the rules of natural justice during the period when the personal hearing had to be undertaken through video conferencing, taking note of the covid pandemic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all these Writ Petitions, the issue that is raised while impugning the orders passed by the 2nd respondent, is that the 2nd respondent did not maintain a record of personal hearing at the time of disposal of the appeals preferred by the petitioners against orders of the original authority. In the Writ Petition, it is the case of the petitioners that in connection with the procedure stipulated for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that inasmuch as there were a large number of cases attended to by the very same authorised representative, the Appellate Authority heard the said authorised person and accepted the common written submissions that were filed for the two separate category of appellants, namely, registered and unregistered persons. It is admitted that the record of personal hearing was inadvertently omitted to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rictly. Inasmuch as in these cases, the said procedure was not complied, I deem it appropriate to quash the impugned orders and direct the appellate authority to pass fresh orders after complying with the said procedure and after hearing the petitioners. The Appellate Authority shall pass fresh orders as directed within two months from the date of receipt of a copy of this judgment. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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