9911796707
TMI Blog2022 (4) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present case, none of the above three circumstances is available for invoking the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India, as there has been a notice issued before passing the impugned order by the Revenue and an opportunity of personal hearing was also given. This chance since has not been utilised by the petitioner, he cannot make a cry over the passing of the impugned order and therefore, the impugned order can be assailed by the petitioner on merits before the appellate authority. This writ petition is liable to be dismissed and is accordingly dismissed. - Writ Petition No.5899 of 2022 And W.M.P.Nos.5998 & 6043 of 2022 - - - Dated:- 16-3-2022 - Honourable Mr.Justice R.Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid amount of ₹ 33,25,707/-, as against which the petitioner has moved the present writ petition with the aforesaid prayer. 5. Heard Mr.K.Malar Mannan, learned counsel for the petitioner, who would submit that, though notice had been given as against which documents and the returns pertaining to the period concerned has been submitted by the dealer to the assessing officer, since no opportunity of personal hearing was given, the petitioner could not appear in person before the assessing authority. However, pursuant to the notice dated 16.10.2019, after two years only now the present impugned order dated 07.12.2021 has been passed. Therefore, the said order is vitiated, he contended. 6. However, Mr.C.Harsha Raj, learned Additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtraordinary jurisdiction of this Court under Article 226 of the Constitution of India, as there has been a notice issued before passing the impugned order by the Revenue and an opportunity of personal hearing was also given. This chance since has not been utilised by the petitioner, he cannot make a cry over the passing of the impugned order and therefore, the impugned order can be assailed by the petitioner on merits before the appellate authority. 11. In view of the above discussion, this writ petition is liable to be dismissed and is accordingly dismissed. No costs. Consequently, connected miscellaneous petition is also dismissed. However, the dismissal of the writ petition will not stand in the way of the petitioner to approach the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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