9911796707
TMI Blog2023 (10) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... URT ], where it was held that The stand of the assessee may remain unclear unless minimal opportunity of hearing is first granted. Only thereafter, the explanation furnished may be rejected and demand created. This petition is disposed off. - Hon'ble Ashwani Kumar Mishra And Hon'ble Syed Aftab Husain Rizvi JJ. For the Petitioner : Niraj Kumar Singh, Ashish Bansal For the Respondent : C.S.C. ORDER Petitioner is aggrieved by the order, dated 04.02.2023, whereby liability has been raised for deposit of GST under Section 74 of The Goods and Services Tax Act. The order impugned in the petition has been passed pursuant to the show cause notice issued under Section 74 of GST Act, on 09.10.2022. This notice contains a stipulation, 'NA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tunity of oral hearing before the Assessing Authority. 4. Relying on Section 75(4) of the U.P. GST Act, 2017 (hereinafter referred to as the 'Act') as interpreted 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. 6 crores, the same is wholly adverse to the petitioner. In absence of opportunity of hearing afforded, the same is contrary to the law declared by this Court in Bharat Mint Allied Chemicals (supra). R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... context of an assessment order creating heavy civil liability, observing such minimal opportunity of hearing is a must. Principle of natural justice would commend to this Court to bind the authorities to always ensure to provide such opportunity of hearing. It has to be ensured that such opportunity is granted in real terms. Here, we note, the impugned order itself has been passed on 25.11.2022, while reply to the show-cause-notice had been entertained on 14.11.2022. The stand of the assessee may remain unclear unless minimal opportunity of hearing is first granted. Only thereafter, the explanation furnished may be rejected and demand created. 9. Not only such opportunity would ensure observance of rules of natural of justice but it would a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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