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TMI Blog2022 (12) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... n he need not to request for opportunity of personal hearing and it is mandatory for the authority concerned to afford opportunity of personal hearing before passing any order adverse to such person. In view of the legislative mandate, in case of non-affording of opportunity of hearing by the assessee by intimating him the date, time and venue for personal hearing, the assessment order was found to be in violation of the principles of natural justice. The Article 226 of the Constitution of India confers discretionary power on the High Court, however, in case of availability of alternative remedy, as self-restraint, not as a rule of law, the High Court could not entertain the writ petition and may relegate the person approaching it to ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.S.C. ORDER Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri Ankur Agrawal, learned counsel appearing for the respondent revenue. This petition is directed against the assessment order dated 06.09.2022 as rectified on 13.9.2022 (Anneuxre-4) passed by respondent no.2 under Section 74 of C.G.S.T-U.P.G.S.T. Act, 2017 (hereinafter referred to as 'Act, 2017'). The only issue for consideration has been raised by the learned counsel for the petitioner is that on receipt of the show cause notice dated 17.12.2021 issued by respondent no.2, a reply dated 23.12.2021 was submitted by the petitioner and in the documents uploaded in Form GST DRC 06, the petitioner opted for personal hearing by tick marking the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere an adverse decision is contemplated against a person even he need not to request for opportunity of personal hearing and it is mandatory for the authority concerned to afford opportunity of personal hearing before passing any order adverse to such person. In view of the legislative mandate, in case of non-affording of opportunity of hearing by the assessee by intimating him the date, time and venue for personal hearing, the assessment order was found to be in violation of the principles of natural justice. It was, thus, held therein that the alternative remedy of appeal under Section 107 of the Act cannot said to be a bar to entertain the writ petition under Article 226 of the Constitution of India. The exception carved out to entertain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 Venue where Personal Hearing will be held NA However, in the description given in the table above in the column of date, time and venue for personal hearing 'NA' was mentioned. It is, thus, clear that though by the notice dated 17.12.2021 the petitioner was called upon to appear in person or through authorized representative to represent his case on the date, time and venue, if mentioned in the table above but no such date, time and venue was intimated to him and since it was 'NA', no opportunity of hearing had been given. Even otherwise, while giving reply dated 23.12.2021 in Form GST DRC-06 the petitioner had opted for personal hearing, which admittedly had not be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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