Case Law Details
ABB Global Industries Vs Union of India (Karnataka High Court)
Karnataka High court In case of ABB Global Industries and services Pvt Ltd, Quashed the order passed by the PO on reason of natural justice , as petitioner requested additional time for hearing , PO rejected and passed the order
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
The petitioner has filed this petition impugning the order dated 19.03.2020 in No. ZP2903200301303 [Annexure-A] and for other consequential reliefs.
2. Sri. G. Shivadass, learned Senior Counsel for the petitioner submits that the petitioner is constrained to approach this Court invoking the extraordinary jurisdiction under Article 226 of the Constitution of India calling in question the order dated 19.03.2020 though amenable to appellate jurisdiction for the following two reasons: [a] The petitioner was served with the preceding show cause notice dated 2.3.2020 for personal hearing scheduled to be held on 17.03.2020 [wrongly mentioned as 17.02.2020 in the show cause notice]. The petitioner responded to such notice on 16.03.2020 requesting for additional fifteen days time to file a detailed reply and also for personal hearing stating that the petitioner had handed over all the papers to its legal consultants and they were in the process of drafting a suitable reply by detailing all the relevant facts. However, no decision was taken on this request but the impugned order is made; [b] the show cause notice is issued on the ground that the second refund application cannot be filed in view of the fact that a similar application filed in the month of September 2018 has been sanctioned by order dated 19.08.2019. The law does not prohibit making of a second application and if the rejection is only because the second application cannot be maintained, the authorities should have mentioned the relevant provision. It was incumbent upon the authorities to indicate in the notice the reason, if there was any, for rejection of the application for refund. In the absence of these details, the show cause notice is not complete and does not serve the purpose in law.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
