9911796707
TMI Blog2023 (11) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... an impact of COVID-19 pandemic. In addition, it was also seized by the bank authorities on account of the default on the part of the landlord in repayment of loan availed, which further gave rise to the petitioner not being available at the concerned address where notices were issued - Even on 23.06.2023, when the petitioner furnished his reply to the said show cause notice, there was still sufficient time left for the department for concluding the proceedings within a stipulated period of time i.e. till 06.07.2023. Yet the respondents, for the reasons best known, choose not to grant an opportunity of personal hearing to the petitioner and proceeded to decide the matter on merits. When the petitioner had entered appearance on 23.06.2023, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the principles of natural justice. According to the learned counsel for the petitioner, a plain reading of the contents of the order of the Deputy Commissioner itself would reveal that the petitioner was not given a fare and reasonable opportunity to defend his case and therefore, the impugned order deserves to be set aside and the matter needs to be remitted for fresh adjudication after giving reasonable opportunity therein to the petitioner. 4. Learned counsel for the petitioner took us through the order of the Deputy Commissioner in the revisional proceedings which reveals that notices sent to the petitioner on 08.12.2022, 23.05.2023 and again on 13.06.2023, were all returned by the postal authorities as unserved. At this juncture, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing as well. But the same stood rejected by the authorities concerned while passing the impugned order on 28.06.2023. 6. The Division Bench of this Court while entertaining the writ petition, at the first instance, on 11.07.2023 had asked the learned counsel for the respondents to seek instructions as to whether the principles of natural justice, so far as personal hearing is concerned, was afforded to the petitioner and the prima facie view of this Court on 11.07.2023, itself was denial of personal hearing and an interim relief was passed in favour of the petitioner. Today when the matter is taken up for hearing, learned counsel for the petitioner submits that he has received instructions. 7. According to the respondents, admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suing show cause notice on 23.11.2022. Further, it would also reflect that all the notices which were issued to the petitioner went unserved. Which apparently establishes the fact that the petitioner had never received any communication for replying to the show cause notice issued or for that matter, the notice of personal hearing is concerned. 10. Another aspect which needs to be considered is that, according to the petitioner, the establishment stood closed as an impact of COVID-19 pandemic. In addition, it was also seized by the bank authorities on account of the default on the part of the landlord in repayment of loan availed, which further gave rise to the petitioner not being available at the concerned address where notices were is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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