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TMI Blog2021 (9) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst an Authority must be impleaded as a party respondent in the writ proceedings in his personal capacity. In the absence of any one of these grounds, no writ can be entertained as against the show cause notice - the violation of principles of natural justice has been raised in almost all the writ petitions. Even in such cases, where the jurisdiction point is raised, it is to be stated in the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicate such disputed facts in the writ proceedings - Petition dismissed. - WP No.19124 of 2021 And WMP No.20407 of 2021 - - - Dated:- 9-9-2021 - THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM For Petitioner : Mr.R.Kumar For Respondents : Mr.S.J.Mohamed Sathik, Government Advocate. ORDER The notice, dated 31.03.2021, issued by the first respondent-State Tax Officer (Intelligence) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce either to file any material evidence of appeal preferred in this regard or in alternate, to make payment of such compounding fee within 15 days from the date of notice. 7. The contents of the notice impugned would reveal that the petitioner is provided with an opportunity either to file material evidence or to pay the compounding fee. 8. The reference made is the order passed by the Deput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces, the allegation of mala fides raised against an Authority must be impleaded as a party respondent in the writ proceedings in his personal capacity. In the absence of any one of these grounds, no writ can be entertained as against the show cause notice. 11. The violation of principles of natural justice has been raised in almost all the writ petitions. Even in such cases, where the jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submit explanations to the notice, enabling the Authorities to consider the same. 14. Contrarily, the High Court cannot adjudicate such disputed facts in the writ proceedings. 15. With the above observations, the writ petition stands dismissed. However, there shall be no order as to costs. Consequently, connected miscellaneous petition is also dismissed. - - TaxTMI - TMITax - CST, VAT & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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