2025 (2) TMI 880

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..... s 2018- 2019 to 2023-2024 and provide an opportunity for cross examination - HELD THAT:- Considering the fact that 05.02.2025 is the last date for passing orders under Section 74 of the Act in respect of 2017-2018, it is not deemed proper for this Court to interfere in respect of the determination now sought to be done through Ext.P1 especially in relation to the aforesaid year. However, if an opp .....

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..... ordance with law, after granting an opportunity of hearing - Petition disposed off.
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS For the Appellant : Advs. K.S. Hariharan Nair, G. Remadevi, Harima Hariharan, Rajath R Nath, Dheeraj Sasidharan and Sree Haridev For the Respondent : G. P. Jasmin M.M JUDGMENT Petitioner challenges Ext.P1 show cause notice apart from seeking a direction to pass .....

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..... ssued. 4. Petitioner contended that the second respondent is proposing to issue a composite order for all the years and is proceeding in haste to complete the determination under Section 74 of the Act without granting sufficient opportunity to the petitioner. Though the petitioner contended that an opportunity for cross examination is not being granted and a composite order is proposed to be issu .....

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..... on now sought to be done through Ext.P1 especially in relation to the aforesaid year. However, if an opportunity for cross examination is required by law and is not granted, the same is a matter to be considered at the appropriate stage by the appropriate authority. This Court cannot at this juncture assume that the apprehension of the petitioner is legally justified, especially in the absence of .....

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