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TMI Blog2024 (6) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Authority to afford such opportunity before passing an adverse order, the fact that the petitioner may have signified 'No' in the column meant to mark the assessee's choice to avail personal hearing, would bear no legal consequence. Even otherwise in the context of an assessment order creating heavy civil liability, observing such minimal opportunity of hearing is a must. Principle of natural justice would commend to this Court to bind the authorities to always ensure to provide such opportunity of hearing. It has to be ensured that such opportunity is granted in real terms - the impugned order itself has been passed on 30.12.2023, while reply to the show-cause-notice had been entertained on 30.09.2023. The stand of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commendation in Agenda 4 (vii) passed by Respondent No. 1 in its 49th Meeting on 18.02.2023 (Annexure No. 10) and Notification No. 09/2023-Central Tax (CGST) dated 31.03.2023 issued by Respondent No. 2 (Annexure No. 11) and Notification No. 515/XI-2-23-9(47)/17-T.C.215-U.P. Act-1-2017- Order-(273)-2023 dated 24.04.2023 issued by Respondent No. 3 (Annexure No. 12) extending the time limit prescribed under Section 73 of the GST Act are ultra vires Section 168A of GST Act, arbitrary and violative of Article 14 of the Constitution and are liable to be struck down. 3. Insofar as prayer (ii) is concerned, by a separate detailed order passed today in Writ Tax No. 1256 of 2023, we have dismissed that writ petition involving challenge to Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing Authority was bound to afford opportunity of personal hearing to the petitioner before he may have passed an adverse assessment order. Insofar as the assessment order has raised disputed demand of tax about Rs. 71,39,146/- , the same is wholly adverse to the petitioner. In absence of opportunity of hearing afforded, the same is contrary to the law declared by this Court in Bharat Mint Allied Chemicals (supra) . Reliance has also been placed on a decision of the Gujarat High Court in M/S Hitech Sweet Water Technologies Pvt. Ltd. Vs. State of Gujarat, 2022 UPTC (Vol. 112) 1760 . 7. On the other hand, learned counsel for the revenue would contend, the petitioner was denied opportunity of hearing because he had tick marked the option ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Here, we note, the impugned order itself has been passed on 30.12.2023, while reply to the show-cause-notice had been entertained on 30.09.2023. The stand of the assessee may remain unclear unless minimal opportunity of hearing is first granted. Only thereafter, the explanation furnished may be rejected and demand created. 11. Not only such opportunity would ensure observance of rules of natural of justice but it would allow the authority to pass appropriate and reasoned order as may serve the interest of justice and allow a better appreciation to arise at the next/appeal stage, if required. 12. Accordingly, the present writ petition is allowed . The impugned order dated 30.12.2023 is set aside. The matter is remitted to the respondent no.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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