Case Law Details
Tvl. Bmw India Private Limited Vs Deputy Commissioner (CT) (Madras High Court)
High Court held that the faulty decision-making process adopted while passing the impugned order cannot be sustained. Learned Government Advocate appearing for the Respondents, on instructions, states that the enquiry for personal hearing would be held on 21.12.2020 and the Petitioner may appear before the First Respondent on that date with all supporting materials.
The result of the foregoing discussion is that the impugned order is set aside and the First Respondent shall take on record the reply dated 07.12.2020 submitted by the Petitioner as explanation to the notice dated 30.05.2017. The Petitioner shall appear before the First Respondent at 11.30 a.m. on 21.12.2020 with all supporting documents to substantiate its contentions. If the First Respondent is not in a position to take up the matter on that date, he shall inform the Petitioner of the adjourned date of hearing in the prescribed manner. It is incumbent upon the First Respondent to conduct enquiry affording full opportunity of personal hearing to the Petitioner following the procedure in consonance with the principles of natural justice, deal with each of the contentions raised and pass reasoned orders on merits and in accordance with law and communicate the decision taken to the Petitioner under written acknowledgment.
The Writ Petition is disposed on the aforesaid terms.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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