2024 (4) TMI 772

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..... e 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 o .....

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..... ed: 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 opportunity to present their case, respond to allegations, and address any concerns or mitigating factors directly to the decision-mak .....

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..... rsonal 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 .....

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