9911796707
TMI Blog2024 (5) TMIX X X X Extracts X X X X X X X X Extracts X X X X ..... mandate remains clear: the individual must be afforded an 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. This Court in M/S SHREE SAI PALACE VERSUS STATE OF U.P. AND OTHERS [ 2024 (3) TMI 49 - ALLAHABAD HIGH COURT] , in similar facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he usage of the word or'' extends beyond its disjunctive function; it serves as a pivotal indicator of legislative intent regarding the necessity of providing an opportunity for personal hearing. By incorporating or'' into the statutory 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 opportunity to present their case, respond to allegations, and address any concerns or mitigating factors di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances has held that no orders can be allowed to pass through the legislative barriers of natural justice erected to safeguard individual rights and prevent abuse of power and that the opportunity of hearing is required to be afforded to the petitioner before passing orders. 6. In light of the above, let there be a writ of certiorari issued against the order dated January 31, 2024 and the order dated October 6, 2021. These orders are quashed and set aside. Consequential relief to follow. The respondent No. 3/Assistant Commissioner, State Tax Sector-3, Fatehgrah is directed to grant an opportunity of personal hearing to the petitioner and thereafter pass a reasoned order in accordance with the law within a period of six weeks fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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