9911796707
TMI Blog2022 (3) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... stands affirmed. Applicability of Rule 24A of the Rules - HELD THAT:- It will be too late for the appellants to now harp upon the 30 days time limit for returning the documents as it is the appellants, who approached this Court not once but thrice for certain reliefs and in W.P. No.9985 of 2021 direction was issued to the authority to pass a speaking order on the request made by the appellants. Thus, the order dated 28th January, 2022 having been passed in accordance with the directions issued by this Court in the writ petition, the question of now invoking the 30 days time limit under Rule 24A does not arise. Whether the department was entitled to invoke the extended period of limitation under Section 11A of the Act? - HELD THA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apan Bhanja JUDGMENT T.S.SIVAGNANAM, J. 1. We have heard Mr. P. K, Das, learned counsel appearing for the appellants and Mr. Bhaskar Prasad Banerjee, learned standing counsel appearing for the revenue. 2. This appeal is directed against the order dated 7th March, 2022 in W.P.A. No.2692 of 2022. The said writ petition was filed by the appellants praying for issuance of writ of mandamus to quash the order dated 28th January, 2022 and the show cause notice dated 4th September, 2017 issued by the second respondent; for a writ of declaration to declare the order dated 28th January, 2022 and the show cause notice dated 4th September, 2017 as invalid and for a direction upon the respondent nos.2 and 3 to return non-relied upon d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice was issued as early as on 4th September, 2017, the documents, which are not relied upon for issuance of the show cause notice have not been returned to the appellants, which had compelled the appellants to approach this Court on two earlier occasions and the present impugned order was passed in the third writ petition filed by the appellants. Further, the learned counsel submitted that no case has been made out for invoking the extended period of limitation under Section 11A of the Act. It is further pointed out that unless and until the documents are returned to the appellants, they will not be in a position to submit an effective reply to the show cause notice thereby denying them reasonable opportunity. 4. The learned counsel furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department was entitled to invoke the extended period of limitation under Section 11A of the Act, it is not purely a question of law but a mixed question of law and fact and it is for the appellants to agitate the same while submitting reply to the show cause notice. We take note of the submission of the learned counsel for the appellants that if the appellants are not afforded reasonable opportunity to examine the documents, they will not be in a position to submit an effective reply to the show cause notice. However, we wish to add a caveat to this submission that while it may be true that the appellants should have an effective opportunity to submit a reply to the show cause notice, that would not automatically entitle the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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