2023 (7) TMI 250

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..... neral rule of natural justice applicable to these proceedings nor in the context of section 75(4) of the Act, the course adopted by the adjudicating authority, was permissible - rules of natural justice have been flouted, absolutely. Once date had been fixed and communicated to the petitioner both for the purpose of filing written reply and for the purpose of oral hearing, no adjudication order ma .....

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..... wal learned Standing Counsel. 2. Challenge has been raised to the adjudication order dated 31.5.2021 passed by the Deputy Commissioner, State Tax, Sector-10 Prayagraj with reference to ZD0904210095997 against the petitioner. 3. In the first place, the above order was appealable. Then, period of limitation to file that appeal has epxired. 4. Despite the above two objection raised by the le .....

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..... pplicable to these proceedings nor in the context of section 75(4) of the Act, the course adopted by the adjudicating authority, was permissible. 7. Plainly, rules of natural justice have been flouted, absolutely. Once date had been fixed and communicated to the petitioner both for the purpose of filing written reply and for the purpose of oral hearing, no adjudication order may have been passe .....

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