9911796707
TMI Blog2024 (3) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... exist where even after grant of such opportunity of personal hearing, the noticee fails to avail the same. Leaving such situations apart, we cannot allow a practice to arise or exist where opportunity of personal hearing may be denied to a person facing adjudication proceedings. The impugned order cannot be sustained in the eyes of law. It has been passed in gross violation of fundamental principles of natural justice. The self imposed bar of alternative remedy cannot be applied in such facts. If applied, it would be of no real use. In fact, it would be counter productive to the interest of justice. Here, it may be noted, the appeal authority does not have the authority to remand the proceedings. The impugned order dated 9.11.2023 passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocedural law. They have thus denied opportunity of hearing to the assessee. 6. Section 75(4) of the Act reads as below: "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. Perusal of the impugned order reveals, the petitioner appeared before the competent authority on three dates. With respect to those dates, the impugned order reads as below: (i) 'जारी नोटिस के अनुपालन में दिनांक 23/09/2022 को शî ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... है…….". (iii) 'जारी नोटिस के अनुपालन में दिनांक 27/10/2022 को पुनः श्री एफ. सी. चौहान (राजू चौहान) अधिवक्ता फर्म उपस्थित हुए। नोटिस का स्पष्टीकरण प ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing any date. 2. The column in which time of personal hearing has to be mentioned, only N.A. is mentioned without mentioning time of hearing. 3. In some cases, the date of personal hearing is prior to which reply to the Show Cause Notice has to be submitted this is non-est and this practice has to be discontinued. The date of reply to the Show Cause Notice has to be definitely prior to the date of personal hearing. 4. In some cases, the date of personal hearing is on the same date to which reply to the Show Cause Notice has to be submitted-this is non-est and this practice has to be discontinued. The date of reply to the Show Cause Notice has to be definitely prior to the date of personal hearing. 5. In all cases observed, the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 9.11.2023 passed by the respondent no.1 - Deputy Commissioner, State Tax, Ghaziabad is, hereby, set-aside. 14. The matter is remitted to the respondent no.1 - Deputy Commissioner, State Tax, Ghaziabad to pass a fresh order, in accordance with law, after affording due opportunity of hearing to the petitioner. 15. While, we proposed to impose heavy costs for the conduct offered by the respondent no.1, we have been assured by the learned Additional Chief Standing Counsel, such occurrences will not be repeated in future. 16. Accordingly, we direct the Commissioner, Commercial Tax, Uttar Pradesh to undertake remedial measures including providing for disciplinary proceedings against erring officials, where fundamental principles of natur ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
