9911796707
TMI Blog2024 (4) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... is interfered with only on the ground of it being violative of principles of natural justice. The petitioner is directed to enter appearance before the authorities concerned on 07.03.2024 for personal hearing. Thereafter, the authorities concerned shall proceed further and pass appropriate fresh order in accordance with law. It is made clear that there shall be no necessity for issuance of any further notice in this regard to the petitioner by the Department. Petition allowed. - HON BLE SRI JUSTICE P.SAM KOSHY AND HON BLE SRI JUSTICE N.TUKARAMJI For the Petitioner : Mr. Karan Talwar, Learned Counsel. For the Respondent : Mr. Dominic Fernandez, learned Senior Standing Counsel for CBIC appearing for respondent Nos. 1 to 3; Ms. C. Rohini Sm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng sent to the petitioner on 09.08.2023, 31.08.2023 and 15.09.2023 for personal hearing, however, the notices issued in this regard were not served upon the petitioner. It is also the contention of the petitioner that upon the petitioner verifying the same from the Department, it has been learnt that the intimations for the aforementioned three dates of personal hearing sent were at a different email-id which was not the registered email-id of the petitioner. Therefore, the petitioner could not be served with those intimations which prevented him from availing the opportunity of personal hearing awarded by the Department. 4. Learned counsel for the Department, on the other hand, submits that it appears that the petitioner was granted ample ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11.2023, to the aforesaid extent deserves to be set aside and it is ordered accordingly. However, the impugned order is interfered with only on the ground of it being violative of principles of natural justice. The petitioner is directed to enter appearance before the authorities concerned on 07.03.2024 for personal hearing. Thereafter, the authorities concerned shall proceed further and pass appropriate fresh order in accordance with law. It is made clear that there shall be no necessity for issuance of any further notice in this regard to the petitioner by the Department. 8. The Writ Petition to the aforesaid extent stands allowed. Consequently, miscellaneous petitions pending, if any, shall stand closed. No order as to costs. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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