9911796707
TMI Blog2023 (9) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... ya Pandey, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 23.3.2022 passed by the Assistant Commissioner, State Tax, Sector-1, Gorakhpur for the tax period 2018-19, whereby demand in excess to Rs.19,06,242/- has been raised against the present petitioner. 3. Solitary ground being pressed in the present pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preted by a coordinate bench of this Court in Bharat Mint & Allied Chemicals Vs. Commissioner Commerical Tax & 2 Ors., (2022) 48 VLJ 325, it has been then asserted, the Assessing Authority was bound to afford opportunity of personal hearing to the petitioner before he may have passed an adverse assessment order. Insofar as the assessment order has raised disputed demand of tax about Rs.19 lacs, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als (supra). Once it has been laid down by way of a principle of law that a person/assessee is not required to request for "opportunity of personal hearing" and it remained mandatory upon the Assessing Authority to afford such opportunity before passing an adverse order, the fact that the petitioner may have signified 'No' in the column meant to mark the assessee's choice to avail pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order as may serve the interest of justice and allow a better appreciation to arise at the next/appeal stage, if required. 9. Accordingly, the present writ petition is allowed. The impugned order dated 23.03.2022 is set aside. The matter is remitted to the respondent no.2/Assistant Commissioner, State Tax, Sector-1, Gorakhpur to issue a fresh notice to the petitioner within a period of two wee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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