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TMI Blog2023 (10) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar, learned counsel for the assessee and Sri Nimai Das, learned counsel for the revenue. 2. Challenge has been raised to the order dated 14.09.2021 passed by the Assistant Commissioner, State Tax, Sector-6, Varanasi for the tax period 2018-19, whereby demand in excess to Rs.42 lacs has been raised against the present petitioner. 3. Solitary ground being pressed in the present petition is, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordinate bench of this Court in Bharat Mint & Allied Chemicals Vs. Commissioner Commercial 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.42 lacs, the same is whol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the parties and having perused the record, Section 75(4) of the Act reads as under : "An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person." 7. We find ourselves in complete agreement with the view taken by the coordinate bench in Bharat Mint & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... real terms. Here, we note, the impugned order itself has been passed on 14.09.2021. 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 allow the authority to pass appropria ..... X X X X Extracts X X X X X X X X Extracts X X X X
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