9911796707
TMI Blog2024 (6) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... otice, no order under Section 73(9) of the said Act can be passed before expiry of the period of 30 days. As such ordinarily the assessee is provided with a 30 days window to file its response to the notice under Section 73(1) of the said Act. In this case, it would appear from the show cause notice dated 31st January, 2023, that 30 days window had been provided to the petitioner as the date for filing of the response was fixed on 2nd April, 2023. It is true, that the petitioner did not file its response to the aforesaid show cause nor did the petitioner make any application praying for personal hearing. From the show cause notice dated 31st January, 2023 it appears that the petitioner was offered opportunity of hearing on 20th February, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmit its explanation within 2nd April, 2023 had fixed personal hearing on 20th February, 2023. According to Mr. Kanodia, unless the petitioner files his reply there can be no question of the petitioner explaining the reply in person. The very object of personal hearing is to elucidate on the response to be given by the petitioner. In the instant case, since the proper officer had directed the petitioner to file his response by 2nd April, 2023, the proper officer ought to have afforded an opportunity of hearing to the petitioner on 2nd April, 2023 or thereafter. By referring to the provisions of Section 75(4) of the said Act, it is submitted that as to whether or not the petitioner had made any representation praying for personal hearing was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is true, that the petitioner did not file its response to the aforesaid show cause nor did the petitioner make any application praying for personal hearing. However, the same did not absolve the proper officer from affording an opportunity of hearing to the petitioner in terms of Section 75(4) of the said Act since, an adverse order was contemplated against the petitioner. From the show cause notice dated 31st January, 2023 it appears that the petitioner was offered opportunity of hearing on 20th February, 2023, which in my view, could not have satisfied the requirements of being afforded with a reasonable opportunity of hearing under the provisions of Section 75(4) of the said Act. 5. Having regard to the aforesaid since, the order date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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