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TMI Blog2022 (9) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of personal hearing to the appellant, which appears to have not been extended before the order dated 19th February, 2021 was passed. The appeals are disposed of modifying the direction issued by the learned single Bench by directing the appellant to treat the order dated 19th February, 2021 as an additional show-cause notice and submit his objection within two weeks from the date of receipt of server copy of this judgment and order - the said authority shall conclude the proceeding and pass a speaking order on merits and in accordance with law as expeditiously as possible but preferably within a period of six weeks from the date on which the personal hearing is concluded. - M.A.T. No.1169 and M.A.T. 1170 of 2021 of 2021 With I.A. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Advocate for the appellant and Mr. Debasish Ghosh, learned standing counsel for the State. 3. On perusal of the order dated 19th February, 2021 passed under Section 74(9) of the Act, we find that the reply given by the appellant dated 3rd March, 2020 has been referred to by the authority. However, on perusal of the so-called reply, we find that it is bereft of any particular and all that the appellant pleads is his innocence and that he has not done any fraudulent activities or any illegal business and his business is legal and the refund granted was correct. This is not the manner in which the reply should be filed to a show-cause notice wherein the allegation made against the appellant is as follows:- (b) Ground: M/s. Rich ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard and decided on merits. 6. In the light of the above, the appeals are disposed of modifying the direction issued by the learned single Bench by directing the appellant to treat the order dated 19th February, 2021 as an additional show-cause notice and submit his objection within two weeks from the date of receipt of server copy of this judgment and order. 7. On receipt of the objection/reply, the appropriate authority namely the Deputy Commissioner of State Tax shall afford an opportunity of personal hearing to the authorised representative of the appellant and pass fresh orders on merits and in accordance with law without being in an manner influenced by the conclusion arrived at in the order dated 19th February, 2021, which we h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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