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TMI Blog2023 (10) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner : Anurag Mishra For the Respondent : C.S.C. ORDER 1. Heard Sri Anurag Mishra, learned counsel for the petitioner and learned Standing Counsel for State respondents. 2. Challenge has been raised to the order dated 05.07.2023 passed by the Deputy Commissioner, State Tax, Sector-17, Lucknow for the tax period 2021-22, whereby demand in excess to Rs. 65,284,344/- has been raised agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent with the view taken by the coordinate bench in Bharat Mint & Allied Chemicals (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 &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral of justice but it would allow the authority to pass appropriate and reasoned 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 05.07.2023 is set aside. The matter is remitted to the respondent no.2/Deputy Commissioner, State Tax, Sector-17, Lu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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