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TMI Blog2022 (8) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... Judge in setting aside the assessment orders passed by the respondent, is agreed upon, on the ground of violation of the principles of natural justice, as it is an admitted fact that the appellant / assessee did not file their objections to the notices issued by the respondent and they were not provided any opportunity of personal hearing. The order of the learned Judge dated 02.12.2021 passed in the writ petitions, is modified to that extent. The appellant shall file their reply/objections to the notices dated 22.06.2018 within a period of two weeks from the date of receipt of a copy of this judgment - Appeal disposed off. - W.A. Nos. 1274, 1275, 1276, 1277, 1278 and 1280 of 2022 And CMP Nos. 8033, 8036, 8038, 8039, 8042, 8043, 8044, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is facing huge demand of tax and penalty, this case is remitted back to the respondent to re-consider the issue subject to the petitioner depositing a 25% of the demand in the respective impugned Assessment Orders as a condition for the case to be heard. The amount shall be deposited by the petitioner within a period of three months from the date of receipt of a copy of this order. 15. Subject to the petitioner complying the above direction, the impugned Assessment Orders will stand quashed. In case the petitioner fails to remit the amount, it will be deemed that these Writ Petitions have been dismissed. In case the petitioner deposits the amount, the petitioner will also at liberty to file reply to the notices within a period of two ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the learned Judge. 5.Per contra, the learned Additional Government Pleader (Taxes) appearing for the respondent submitted that the respondent issued show cause notices dated 22.06.2018 proposing to re-assess the turnover reported by the appellant / assessee by granting 15 days time for filing their reply. However, the appellant did not file their objections. Therefore, the respondent has no other option except to pass the assessment orders on 31.12.2018, which cannot be faulted with. The learned counsel further submitted that though the appellant was granted sufficient time, they failed to utilise the same in proper manner and hence, they cannot now state that no personal hearing was provided to them before passing the assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile remitting the matter for fresh adjudication and in the considered opinion of this court, the direction given to the appellant / writ petitioner to deposit 10% of the tax amount as claimed in the demand notice, as a condition precedent to enquire into the matter, is unsustainable and the said portion of the order is liable to be set aside. 8.In such view of the matter, the order of the learned Judge dated 02.12.2021 passed in the writ petitions, is modified to that extent. The appellant shall file their reply/objections to the notices dated 22.06.2018 within a period of two weeks from the date of receipt of a copy of this judgment. Thereafter, the respondent shall consider the matter and pass orders afresh, on merits and in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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