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2021 (10) TMI 834

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..... the writ petitioner should appear in person and explain. In other words, without going into the question as to whether all the assessees would be entitled to a personal hearing, i.e., leaving that question open, in the case on hand, as the fourth respondent in the SCN has opted to give a personal hearing to the writ petitioner, it is only appropriate that the writ petitioner is heard in person. The impugned order made by the fourth respondent, is set aside - Petition allowed. - W.P. No. 1971 of 2019 And W.M.P.No. 2193 of 2019 - - - Dated:- 1-9-2021 - Honourable Mr.Justice M. Sundar For the Petitioner : Mr.S.Doraisamy For the Respondents : Mr. J. Kumaran Additional Government Pleader (Puducherry) ORDER Mr. .....

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..... ive Engineer of Public Works Department in Karaikal, by letter dated 14.12.2018 and a copy of the same was marked to the fourth respondent. 7. In the aforesaid factsetting/trajectory of events, the impugned order came to be made by the fourth respondent saying that the writ petitioner has not filed any objections/explanation, in writing, in response to the SCN. Fourth respondent, vide the impugned order, has proceeded on the basis that the writ petitioner has sent a letter to the Executive Engineer of Public Works Department, Puducherry and therefore, objections/explanation, in writing, has not been sent in response to the SCN. To be noted, the SCN has been cited as No. 9 in the reference in the impugned order and the letter dated 14.1 .....

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..... appear in person and explain. In other words, without going into the question as to whether all the assessees would be entitled to a personal hearing, i.e., leaving that question open, in the case on hand, as the fourth respondent in the SCN has opted to give a personal hearing to the writ petitioner, it is only appropriate that the writ petitioner is heard in person. 11. In the light of the narrative thus far, the following consent order is passed: (a) The impugned order, being order dated 09.01.2019, bearing Reference No.01/CTO-KKL/2018-19/38, made by the fourth respondent, is set aside. (b) The impugned order is set aside solely for the purpose of facilitating consideration of writ petitioner's objections/explanation .....

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