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TMI Blog2024 (3) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... serted, 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. 19 lacs, the same is wholly adverse to the petitioner. In absence of opportunity of hearing afforded, the same is contrary to the law declared by this Court in Bharat Mint Allied Chemicals. There are complete agreement with the view taken by the coordinate bench in Bharat Mint Allied Chemicals. 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 opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued to the petitioner on 13.04.2021 seeking his reply within 30 days. Referring to item no. 3 of the table appended to that notice, it has been pointed out, the Assessing Authority had at that stage itself chosen to not give any opportunity of hearing to the petitioner by mentioning "NA" against column description "Date of personal hearing". Similar endorsements were made against the columns for "Time of personal hearing" and "Venue where personal hearing will be held". Thus, it is the objection of learned counsel for the petitioner, the petitioner was completely denied opportunity of oral hearing before the Assessing Authority. 4. Relying on Section 75(4) of the U.P. GST Act, 2017 (hereinafter refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore 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 personal hearing, would bear no legal consequence. 7. Even otherwise in the context of an assessment order creating heavy civil liability, observing such minimal opportunity of hearing is a must. Principle of natural justice would commend to this Court to bind the authorities to always ensure to provide such opportunity of hearing. It has to be ensured that such opportunity is granted in real terms. Here, we note, the impugned order itself has been passed on 26.07.2021. The stand of the assessee may remain unclear unless minimal opportunity of hearing is first granted. Only thereafter, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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