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TMI Blog2021 (6) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... ntemplated under the provisions of the Act is not provided before passing the final orders of revision of assessment and therefore, the orders impugned are in violation of the principles of natural justice. The details regarding the facts deserves no further adjudication in view of the fact that the petitioner raised the sole ground that the orders impugned are to be set aside on the ground that the respondent passed the same unilaterally, without providing opportunity to the petitioner to submit their documents and defence statements. 2. The learned counsel appearing for the petitioner made a submission that pursuant to the notice issued on 12.08.2013, the petitioner submitted its reply on 17.09.2013. Further, they have requested in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner and they are entitled to succeed." The Kerala High Court, in the case of M/s. Euro Business System Vs. State of Kerala and another, reported in www.livelaw.in, held as follows: "5. Having perused Ext.P4 the typed copy of the assessment order and also the manuscript copy of the same and considering the fact that Ext.P4 was despatched from the office of the 2nd respondent only after 64 days from the date of order shown in Ext.P4, that too, after receipt of Ext.P3 reply filed by the assessee, we find that Ext.P3 reply filed by the assessee was well within the knowledge of the 2nd respondent before the order was issued for communication to the assessee. Non consideration of Ext.P3 reply filed by the assessee therefore amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. It is contended by the respondent that the petitioner has taken about two years from the date of inspection. However, during the said period, the petitioner failed to seek any records for perusal and with reference to the lapses admitted by him. Thus, the contention of the petitioner that the orders are passed without granting time or without even communicating the refusal to grant time, is incorrect and false. The petitioner received the notice. The petitioner admits the receipt of notice, but failed to file his objections. Thus, the opportunity afforded by the respondent was not availed by the petitioner and without utilising the opportunities, the Writ Petitions are filed and thus, the same are liable to be dismissed. 6. Perusal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re that the procedures are followed scrupulously in each case to avoid the procedural lapses. 9. The writ petitioner has raised the ground of violation of principles of natural justice. However, the nature of violations are to be ascertained and the Courts, if found that the procedural violations affecting the rights of the parties are violated, then the case is to be remanded back to the authority for the purpose of fresh consideration and to follow the procedures as contemplated under the rules in force. Undoubtedly, the appellate authority is the final fact finding authority and therefore, exhausting the appellate remedy is imminent. 10. The appellate authorities being a final fact finding authority, their adjudication with reference t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ural irregularities. 12. In view of the fact that the respondent has not disposed of the request made by the petitioner to grant two months time to file certificate of payment, the matter is to be remanded back for fresh adjudication by following the procedures. Accordingly, this Court is inclined to pass the following orders: (i) The impugned orders passed by the respondent in proceeding TIN No.33576243183/2008-09 dated 25.10.2013, TIN No.33576243183/2008-09 dated 25.10.2013, TIN No.33576243183/2009-10 dated 25.10.2013, TIN No.33576243183/2010-11 dated 25.10.2013 and TIN No.33576243183/2011-12 dated 04.11.2013 are quashed. (ii) These matters are remanded back to the respondent for fresh consideration and for passing final orders by af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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