9911796707
TMI Blog2025 (4) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice under Section 74 of the Act dated 22.02.2023 was issued to the petitioner which resulted in passing of the order dated 29.03.2023 under Section 74(9) of the Act, raising a demand to the tune of Rs. 7,91,75,326.56. Feeling aggrieved, Writ Tax No. 1169 of 2023 was filed by the petitioner which came to be disposed of by order dated 11.10.2023 wherein the Court noticed that no date was mentioned for hearing and the petitioner was not afforded any opportunity of personal hearing and, therefore, the order dated 29.03.2023 was set aside with a direction to the petitioner to file its reply to the show cause notice within two weeks and it was required to appear before the respondent no.3 on 12.11.2023. It was directed that on the said d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missions along with entire supporting documents, however, after receiving the documents, no hearing took place and whereafter no further notice for hearing was issued to the petitioner and the order dated 11.09.2024 was passed, which is ex facie in violation of principles of natural justice. 7. Further submissions have been made that the order impugned notices that counsel of the petitioner filed a 16 page written clarification along with the documents, however, the same nowhere indicates that hearing was afforded to the counsel, which clearly proves that no opportunity of hearing was provided and, therefore, the order impugned dated 11.09.2024 deserves to be quashed and set aside. 8. Learned counsel for the respondents vehemently opposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was communicated and the order impugned dated 11.09.2024 without affording any opportunity has been passed. 12. For the purpose of claiming the appearance on the date fixed for hearing i.e. 28.08.2024, reliance has been placed on the observations made by the Assessing Authority that a 16 page written explanation, party-wise ledger tax invoice, bilty, kanta parchi and copies of bank statements were manually produced. 13. The plea raised based on the said observations, is not supported by any material inasmuch as it is the specific case of the petitioner that after the matter was remanded by this Court on the earlier occasion, he had filed the reply along with all the requisite documents reference whereof has been made in the order impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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