Case Law Details
C. Chellamuthu Vs Principal Commissioner (Madras High Court)
Madras High Court held that order passed without granting video conference hearing as sought by the petitioner is unsustainable as it is clearly violation of principles of natural justice.
Facts- The petitioner is an agriculturist and grower of Gloriosa Superba Species. The seeds of the plant are high value in the international market. The seeds contained Alkaloid and has been used as a traditional medicine in many cultures. It has been used in the treatment of gout, infertility, open wounds, snakebite, ulcers, arthritis, cholera, colic, kidney problems, typhus, itching, leprosy, bruises, sprains, hemorrhoids, cancer, impotence, nocturnal emission, smallpox, sexually transmitted diseases, and many types of internal parasites.
The respondent has issued show cause notice dated 20.09.2022 u/s. 143(2) with a direction to submit the reply on or before 6.00 P.M. on 22.09.2022, which was intimated through SMS at about 08.15 p.m. on S20.09.2022. Thereby giving time only for 18 hours. Since the notice contains more than 30 pages, the petitioner requests that the concerned officer provide a 3 days adjournment for filing a detailed reply. But the respondent issued final notice dated 22.09.2022 u/s. 142(1) with a direction to produce documents and explanations on or before 6.00 P.M. on 22.09.2022. In response, the petitioner submitted the explanation dated 22.09.2022 before the cut-off time.
The petitioner sought video conference hearing on 22.09.2022 with valid reasons, which request is available in the portal of the respondent department. Without considering the said request, the respondent passed the present impugned order dated 26.09.2022 by invoking u/s. 143(3) read with 144(b). In the present order the respondent also proceeding with penalty proceedings u/s. 271AAC(1).
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
