9911796707
TMI Blog2024 (10) TMI 1484X X X X Extracts X X X X X X X X Extracts X X X X ..... nt dealer on 13.02.2019 by putting the seal as well as signature of the appellant dealer. That apart, on 19.02.2019, a manuscript reply also had been sent by the appellant dealer to the said notice dated 11.02.2019. When that being so, it cannot be stated that, no opportunity of personal hearing had been given to the appellant dealer, therefore, on that ground, the writ petition cannot be entertained. Even though arguments were advanced to some extent counsel appearing for the appellant, on the merits of the case, we are not impressed with the same, the reason being that, since the learned Judge through the impugned order had permitted the writ petitioner to file the statutory appeal within four weeks time, where further direction also had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the assessment order dated 28.05.2019, the appellant dealer filed a writ petition instead of filing an appeal in the said W.P.No.5016 of 2020. 3. The learned writ Court having heard the learned counsel appearing for the appellant / writ petitioner has concluded that, though various arguments had been advanced on behalf of the writ petitioner, the writ petitioner though had filed the said writ petition beyond the statutory limitation period provided and the order of assessment is dated 28.05.2019, the petitioner was permitted to move the Appellate Authority within a period of four weeks from the date of the order by way of statutory appeal. It was further directed by the writ Court that, if any appeal is filed within a stipulated pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained. 4. Therefore, in order to ascertain both the above factors, the learned Additional Government Pleader shall produce the relevant records before this Court for perusal on 30.09.2024. Post the matter on 30.09.2024. 6. Pursuant to the said order, today when the matter is taken up for hearing, Mr.T.N.C.Kaushik, learned Additional Government Pleader appearing for the respondent Revenue has produced the original file, where we were able to find that, the notice of personal hearing dated 11.02.2019 had been issued by the Revenue which was received by the appellant dealer on 13.02.2019 by putting the seal as well as signature of the appellant dealer. 7. That apart, on 19.02.2019, a manuscript reply also had been sent by the appellant dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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