Bengal Cold Rollers (P.) Ltd. v. Assistant Commissioner (ST)

Where petitioner challenged SCN and OIO on ground that a gap of six-months between SCN and OIO was not maintained and also there was violation of earlier liberty to file reply, maintaining a gap of six-month period was merely directory; since repeated opportunities for reply and hearing were given, and OIO was passed within limitation period, challenge on account of not maintaining time gap did not vitiate proceedings.

Where petitioner alleged denial of effective hearing as order was issued within five days of last hearing, since records showed multiple notices, repeated reminders, a videographed hearing, and supply of seized records, there was substantial compliance with statutory hearing requirements; no prejudice being caused from a shorter gap, making statutory appeal instead of filing writ was proper remedy.

Where petitioner challenged OIO and SCN by filing writ petition despite Supreme Court's order relegating to statutory appeal with pre-deposit, since no exceptional ground was established, adequate opportunity was given, OIO was within limitation, and time-limit plea was not raised earlier, writ petition was not entertainable; lliberty was to be given to pursue statutory appellate remedy