9911796707
TMI Blog2024 (4) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... AND ANOTHER [ 2024 (3) TMI 334 - ALLAHABAD HIGH COURT] the fact of violation of Section 75(4) of the State Act is considered. Therein, it was held that In view of the facts noted above, before any adverse order passed in an adjudication proceeding, personal hearing must be offered to the noticee. If the noticee chooses to waive that right, occasion may arise with the adjudicating authority, (in those facts), to proceed to deal with the case on merits, ex-parte. Also, another situation may 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 ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f personal hearing, time of personal hearing and venue of personal hearing. Thus, the petitioner was completely prevented from availing his remedy of pursuing his objection in accordance with law. 5. Third, objection has been raised that no order may have been passed during pendency of earlier writ petition being Writ Tax No. 1014 of 2023 filed by the petitioner pertaining to rectification of GSTR-I. Unless that dispute is settled, no adjudication may have followed. However, on query made, it has been clarified that there is no interim order operating in the earlier writ petition. 6. The facts stated by learned counsel for the petitioner insofar as they pertain to violation of principles of natural justice incorporated in Section 75(4) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner. 10. On query made, the learned Additional Chief Standing Counsel fairly submits, in light of similar occurrences, noticed in other litigation, he had apprised the Commissioner, Commercial Tax. In turn, the Commissioner, Commercial Tax, Uttar Pradesh, has issued Office Memo No. 1406 dated 12.11.2024. The same has been addressed to all Additional Commissioner to be communicated to all field formations for necessary compliance. A copy of the same has been made available to this Court. It reads as below: "1. The column in which date of personal hearing has to be mentioned, only N.A. is mentioned without mentioning any date. 2. The column in which time of personal hearing has to be mentioned, only N.A. is mentioned without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to arise or exist where opportunity of personal hearing may be denied to a person facing adjudication proceedings. 12. Thus, 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." 8. For the same reason, the impugned order cannot be sustained. It is set set aside. The writ petition is allowed. 9. As to further objection of the petitioner that the impugned order may ..... X X X X Extracts X X X X X X X X Extracts X X X X
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