9911796707
TMI Blog2023 (10) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... as Details of personal hearing etc. , no Date, Time and Venue of personal hearing has been shown and in front of columns 3,4 5 of Date, Time and Venue, NA has been mentioned, which is sufficient to infer that no personal hearing was given to the petitioner before passing the impugned order dated 24.08.2022. Availability of alternative remedy of appeal - HELD THAT:- It is well settled that when due opportunity of hearing, as required under the law, has not been afforded and principle of natural justice has not been followed, then the question of availability of alternative remedy does not come in the way for exercising jurisdiction under Article 226 of the Constitution of India. The matter is remitted back to the Deputy Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary, which is mentioned in the notice itself, as such in absence of personal hearing, the order dated 24.08.2022 (Annexure P/6) is not sustainable. In support of his submissions, he placed reliance on the co-ordinate Bench decision of Allahabad High Court in the case of Bharat Mint Allied Chemicals Vs. Commissioner of Commercial Tax, 2022 (59) G.S.T.L. 394 (All.). The relevant paragraphs of which are quoted as under:- 5. We have carefully considered the submissions of learned counsel for the parties. Question The two question involved in this writ petition are as under :- (i) Whether opportunity of personal hearing is mandatory under Section 75(4) of the CGST/UPGST Act, 2017 ? (ii) Whether under the facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is contemplated against the person, such a person even 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 an order adverse to such person. 3. Learned counsel appearing for the respondents supports the impugned order and prays for dismissal of the writ petition, although has failed to justify the impugned order on the ground of non-affording of personal hearing to the petitioner. However, he submits that the petitioner has alternative remedy of appeal against the impugned order, therefore, no interference is warranted in the limited scope of Article 226 of the Constitution of India. 4. Heard learned counsel for the parties a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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