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TMI Blog2024 (4) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017 - HELD THAT:- This Court in M/s Shree Sai Palace v. State of U.P. and Another [ 2024 (3) TMI 49 - ALLAHABAD HIGH COURT] , relying on two judgments of coordinate Bench of this Court in Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax and Others [ 2022 (3) TMI 492 - ALLAHABAD HIGH COURT] and M/s Primeone Work Force Pvt. Ltd. v. Union of India, [ 2024 (1) TMI 625 - ALLAHABAD HIG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner : Vishwjit For the Respondent : C.S.C. ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Vishwjit, counsel for the petitioner and the learned Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated July 12, 2023 passed by the Additional Commissioner, Grade 2, (Appeal), Judicial Divisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tutory language, lawmakers explicitly delineate two distinct scenarios in which the opportunity of personal hearing must be afforded: either upon application by the individual subject to penalty or tax imposition, or in the event of contemplation of an adverse order. Personal hearing represents a fundamental aspect of procedural fairness and natural justice, ensuring that individuals have the oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lex and multifaceted nature of tax and penalty determinations, which often involve intricate legal and factual considerations. Personal hearing provides a forum for nuanced discussion and exploration of these complexities, enabling decision-makers to make well-informed and equitable decisions based on a comprehensive understanding of the circumstances at hand. 5. This Court in M/s Shree Sai Palace ..... X X X X Extracts X X X X X X X X Extracts X X X X
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