2023 (11) TMI 515

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..... - HELD THAT:- 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 perso .....

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..... 2/Deputy Commissioner, State Tax, Sector-9, Meerut, to issue a fresh notice to the petitioner within a period of two weeks from today - Petition allowed by way of remand. - Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava, J. For the Petitioner : Pranjal Shukla For the Respondent : C.S.C. ORDER 1. Learned counsel for the petitioner, at the very outset, submits that he .....

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..... 7 (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 .....

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..... 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 'No' in the co .....

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..... opportunity would ensure observance of rules of natural 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. 12. Accordingly, the present writ petition is allowed . The impugned order dated 18.08.2023 is set aside. The matter is remitted to the Respond .....

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