2019 (1) TMI 677 – HIMACHAL PRADESH HIGH COURT – TMI – Principles of Natural Justice – right to appeal denied on the ground that no such Appellate Forum has been notified by the State of Himachal Pradesh – Held that:- The aggrieved party cannot be left remedy less merely because the State Government has not notified the Appellate Forum – The petitioner may, if so advised, file an appeal within one week from the date the Appellate Forum is notified. Till such time, no coercive action be taken against the petitioner. It is clarified that we have not expressed any views on merits. – petition disposed off. – CWP No.: 2970 of 2018 Dated:- 17-12-2018 – Mr. Justice Surya Kant, Chief Justice And Mr. Justice Ajay Mohan Goel, Judge For the Petition
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however, no such Appellate Forum has been notified by the State of Himachal Pradesh, due to which, the petitioner has been denied its valuable right of appeal, leaving no other option but to file the instant Writ Petition. Various contentions on merits as well as re: violation of the principles of natural justice and fair play have also been raised. The competence of the Authority, who has passed the impugned order, is also questioned. 3. On the other hand, learned Senior Additional Advocate General, submits that the Assistant Commissioner, State Taxes and Excise, is fully authorized to pass the subject order. He refers to various proceedings to urge that the petitioner s representatives have been adequately heard and thus, there is no vio
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