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TMI Blog2024 (5) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... to participate in the oral hearing, nor he granted any opportunity of personal hearing to the petitioner. Before any adverse order passed in an adjudication proceeding, personal hearing must be offered to the noticee. 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. The matter is remitted to the respondent no.2-Deputy Commissioner, Commercial Tax Department, Sikandrabad, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d opportunity of hearing to the assessee. 6. Section 75(4) of the Act reads as below: An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. 7. It transpires from the record, neither the adjudicating authority issued any further notice to the petitioner to show cause or to participate in the oral hearing, nor he granted any opportunity of personal hearing to the petitioner. 8. 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 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 adjudication proceedings. 10. 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 applie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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