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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 ..... te holding brief of learned counsel for the petitioner, Shri Nimai Dass, learned Additional Chief Standing Counsel for the State-respondents. 2. Challenge has been raised to the order dated 19.08.2021 passed by the Deputy Commissioner, Commercial Tax Department, Sikandrabad, Bulandshahar, under Section 74(9) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 ora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the date of personal hearing is prior to which reply to the Show Cause Notice has to be submitted this is non-est and this practice has to be discontinued. The date of reply to the Show Cause Notice has to be definitely prior to the date of personal hearing. 4. In some cases, the date of personal hearing is on the same date to which reply to the Show Cause Notice has to be submitted-this is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a fresh order, in accordance with law, after affording due opportunity of hearing to the petitioner. 12. While, we proposed to impose heavy costs for the conduct offered by the respondent no. 2, we have been assured by the learned Additional Chief Standing Counsel, such occurrences will not be repeated in future. 13. Accordingly, we direct the Commissioner, Commercial Tax, Uttar Pradesh to unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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