Himachal Pradesh High Court
M/S Dev Raj Stone Crusher vs Addl. Commissioner Excise & Taxation on 15 November, 2017
Bench: Sanjay Karol, Ajay Mohan Goel
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.2498 of 2017 Date of decision: 15.11.2017 M/s Dev Raj Stone Crusher ..Petitioner .
Versus Addl. Commissioner Excise & Taxation and another ... Respondents Coram:
The Hon'ble Mr. Justice Sanjay Karol, Acting Chief Justice The Hon'ble Mr. Justice Ajay Mohan Goel, Judge Whether approved for reporting?
For the petitioner: Mr.B.P. Sharma, Senior Advocate, with M/s V.K. Gupta, Arun Kumar and Varun Gupta, Advocates.
For the respondent: Mr.Shrawan Dogra, Advocate General
with Mr.Anup Rattan, Additional
Advocate General.
________________________________________________________________________________ Sanjay Karol, Acting Chief Justice (oral) Primarily petitioner is aggrieved with the fact that prior to passing of one of the impugned orders, i.e. order dated 15.06.2015, passed by Additional Excise & Taxation Commissioner-cum-Appellate Authority (South Zone), Himachal Pradesh, Shimla-9 in appeal No.270-271/2014-15, titled as M/s Dev Raj Stone Crusher vs. The Assessing Authority-cum-AETC (Annexure P-2), it was never afforded any adequate opportunity of hearing. Allegedly principle of ::: Downloaded on - 16/11/2017 23:05:12 :::HCHP 2 natural justice stands violated. Also petitioner was not afforded opportunity of placing additional material on record.
2. Without expressing any opinion on merits of the .
case, on this short ground alone, as jointly prayed for, we quash and set aside the impugned order dated 15.06.2015, passed by Additional Excise & Taxation Commissioner-cum-
Appellate Authority (South Zone), Himachal Pradesh, Shimla-
9 in appeal No.270-271/2014-15, titled as M/s Dev Raj Stone Crusher vs. The Assessing Authority-cum-AETC (Annexure P-
2), with a further direction to the parties to appear before the Appellate Authority on 27th December, 2017, who after supplying necessary documents/information to the parties, affording adequate opportunity of responding and hearing to all concerned, shall decide the appeal afresh within a period of two months thereafter.
With the aforesaid observations, present petition stands disposed of, so also pending application(s), if any.
( Sanjay Karol )
Acting Chief Justice
November 14, 2017 ( Ajay Mohan Goel )
(vt) Judge
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