TVL GEMINI IRON & STEELS PRIVATE LIMITED Vs. THE ASSISTANT COMMISSIONER OF SALES TAX(CT)(FAC) AND OTHERS

JUDGEMENT

(1.) The petitioner was served with pre-revision notice dated 15.02.2018. Thereafter notice dated 28.02.2018 was issued by the respondent Department reminding the petitioner to file an objection on or before 14.03.2018 and also fixing the same date as personal hearing date. However, the petitioner has sought for adjournment by his letters dated 29.02.2018 and 10.03.2018. The respondent neither accepted nor rejected the request of the petitioner. But, on 14.03.2018 the impugned order came to be passed. Aggrieved over the same, the petitioner is before this Court.

(2.) The learned counsel for the petitioner would submit that originally, notice was issued on 28.02.2017 and after a long time i.e after one year another notice was issued on 15.02.2018. He sought some time in view of illness of the Chattered Accountant, who is having accounts. Without granting or rejecting the said request made by the petitioner and without affording an opportunity of personal hearing, the impugned order came to be passed, which is in violation of principles of natural justice.

(3.) The learned Government Advocate appearing for the respondents would vehemently contend that the original notice was issued on 28.02.2017 giving opportunity to the petitioner to file objection. The petitioner has deliberately kept silent and has not submitted objections for almost one year. Therefore, another reminder was issued calling upon the petitioner to submit objection and to avail an opportunity of personal hearing, which was fixed on the same day. Without availing the same, with an ulterior motive for delaying the process, the petitioner has given a false reply statement and therefore, the request of the petitioner cannot be acceded to.