9911796707
TMI Blog2023 (12) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... have been presumed by the State Tax Officer that the petitioner is not interested for hearing - it is also found that no written notice in that regard was issued adjourning the proceedings - also the impugned order does not consider the case of the petitioner even in the reply to the show cause notice as submitted. The interest of justice would require that the petitioner be granted an opportunity of being heard after which an appropriate order be passed by the State Tax Officer in accordance with law - proceedings are remanded to the State Tax Officer to be decided in accordance with law after granting an opportunity of a personal hearing to the petitioner - petition allowed by way of remand. - G. S. KULKARNI JITENDRA JAIN, JJ. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On behalf of the petitioner, it is contended that the impugned order is bad and illegal, being in breach of the principles of natural justice, as no hearing was granted to the petitioner. In support of such contentions, our attention is drawn to the reply as submitted by the petitioner in Form GST DRC-06 dated 17 June, 2023 where the petitioner in Column 7 - Option for personal hearing, tick marked Yes indicating that the petitioner intended a personal hearing. It is contended that the petitioner received a telephone call on 5 July, 2023 that the petitioner needs to attend the hearing on 7 July, 2023. No advance notice in that regard was issued. Although the petitioner stated that he would appear on 7 July, 2023 and the petitioner could n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terested for hearing. We also find that no written notice in that regard was issued adjourning the proceedings. We have also perused the impugned order. It also does not consider the case of the petitioner even in the reply to the show cause notice as submitted. 6. In the above circumstances, taking an overall view of the matter, we are of the considered opinion that interest of justice would require that the petitioner be granted an opportunity of being heard after which an appropriate order be passed by the State Tax Officer in accordance with law. We, accordingly, dispose of this petition by the following order: ORDER (i) The impugned order dated 26 July, 2023 passed by the State Tax Officer is quashed and set aside. The proceedings are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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