Hassan Thermal Power Pvt. Ltd., vs State Of Karnataka on 27 September, 2019
13.02.2015 before the first appellate
authority, which was directed to be decided
and disposed of within a period of four weeks
from the date of filing of appeal. The writ
Court has also directed that the appellant
shall be permitted to deposit only 30% of the
demand raised by the Assessment Order
dated: 13.02.2015 and on deposit of such
amount, the appeal shall be decided on
merits and in accordance with law. While
considering the question of alternate remedy,
the learned Single Judge, after relying on the
decision of the Apex Court in the case of
Whirlpool Corporation- Vs- Registrar of
Trade Marks, Mumbai and Ors. Reported in
(1998) 8 SCC 1, has considered that the
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availability of alternate remedy would not be
a bar in case where there is violation of
principles of natural justice but holding that
by notice dated: 10.02.2015, opportunity of
personal hearing was given by the assessing
authority, the learned Single Judge held that
the same was sufficient compliance of
principles of natural justice. Aggrieved by
the said judgment of the writ Court, this
intra Court appeal has been filed.