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TMI Blog2024 (4) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of providing an opportunity for personal hearing. Personal hearing represents a fundamental aspect of procedural fairness and natural justice, ensuring that individuals have the opportunity to present their case, respond to allegations, and address any concerns or mitigating factors directly to the decision-maker. It is a vital safeguard against arbitrary or unjust decisions. The inclusion of or'' in Section 75(4) of the UPGST Act, 2017, emphasizes the dual nature of the obligation to provide a personal hearing, accommodating both proactive requests from individuals seeking to defend their interests and reactive responses to adverse orders contemplated by tax authorities. In either scenario, the statutory mandate remains clear: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Shekhar B. Saraf, J. For the Petitioner : 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 Division, State Tax, Mainpuri (hereinafter referred to as the 'Respondent No. 2') for the tax period of October, 2021. 3. Upon perusal of the record and after hearing of the counsel for the parties, it is clear that an opportunity of 'personal hearing' was not afforded to the petitioner whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity for personal hearing before any final determination is made regarding tax or penalty imposition. Moreover, the statutory mandate for personal hearing reflects an acknowledgement of the complex 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 v. State of U.P. and Another (Writ Tax No.50 of 2023 decided on February 21, 2024, Neutral Citation No.2024:AHC:29522), relying on two judgments of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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