9911796707
TMI Blog2024 (6) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... s of natural justice - HELD THAT:- The arguments made by learned counsel for the petitioner is not satisfying that no opportunity of personal hearing was given to the petitioner. It is evident from the order impugned that opportunity was given and date was fixed for 15.04.2024, but the petitioner chose not to avail such opportunity. In view of the law settled by Hon'ble Supreme Court in UNION ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me has been passed in gross violation of principles of natural justice, without granting any opportunity of personal hearing to the Petitoner 3. It has been submitted by learned counsel for the petitioner that the respondent No. 3 has passed the order dated 26.04.2024 in violation of principles of natural justice as there is specific provision under sub Section (4) of Section 75 of the Uttar Prade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the order dated 04.03.2024 passed by Coordinate Bench of this Court in Writ- Tax No. 303 of 2024: Mahaveer Trading Company Vs. Deputy Commissioner State Tax and Another . 6 . We have gone through paragraph-10 of the judgement and order dated 04.03.2024, a copy of which has been filed at page-36 of the paper book. Paragarph-10 of the order dated 04.03.2024 is being quoted hereinbelow:- 10. On que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 non-est and this practice has to be discont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, Commercial Tax, U.P.. 9. We are not satisfied by the arguments made by learned counsel for the petitioner that no opportunity of personal hearing was given to the petitioner. It is evident from the order impugned that opportunity was given and date was fixed for 15.04.2024, but the petitioner chose not to avail such opportunity. In view of the law settled by Hon'ble Supreme Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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