TMI Blog2021 (7) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... assed without considering the objections as well as the judgment of the High Court and Hon ble Supreme Court - HELD THAT:- The petitioner submitted a detailed representation to the 1st respondent on 01.03.2004 and even prior to that, the petitioner submitted his objections on 19.02.2004. Neither the objections filed before issuing the impugned order, nor the representation submitted subsequent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... swaran For Respondents : Mr.V.Nanmaran (Government Advocate) ORDER The relief sought for in the present Writ Petition is to quash the impugned proceedings of the 1st respondent dated 26.02.2004. 2.The learned counsel for the petitioner made a submission that the petitioner has already paid tax as applicable. With reference to the penalty portion, the learned counsel for the petitioner states t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner reiterated that the petitioner is a Small Industries Development Corporation owned by the State of Kerala and they are struggling even to run the small industries in the State and therefore, the authority must consider the objections as well as subsequent representations with reference to the facts as well as the legal position explained by the petitioner. 3.The grievance of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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