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TMI Blog2024 (7) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... ned wholly ex-parte order that may not be sustained - impugned order dated 4.11.2022 passed by the respondent is hereby set-aside - Petition allowed. - Hon'ble Saumitra Dayal Singh And Hon'ble Anish Kumar Gupta JJ. For the Petitioner : Suyash Agarwal For the Respondent : C.S.C. ORDER 1. Heard Sri Suyash Agrawal, learned counsel for the petitioner and Sri Anand Agarwal, learned counsel for the respondent. 2. Challenge has been raised to the order dated 4.11.2022, passed by the respondent, under Section 74 of the U.P. G.S.T. Act, 2017. 3. At the very outset, learned Additional Chief Standing Counsel has raised a preliminary objection as to the availability of remedy of appeal under Section 107 of the Act. 4. That objection has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the reply submitted on 27.10.2022, the adjudicating authority has chosen to deal with the merits of the replies submitted and passed a merit order. 9. It transpires from the record, neither the adjudicating authority issued any further notice to the petitioner to show cause or to participate in the oral hearing, nor he granted any opportunity of personal hearing to the petitioner. 10. On query made, the learned Additional Chief Standing Counsel fairly submits, in light of similar occurrences, noticed in other litigation, he had apprised the Commissioner, Commercial Tax. In turn, the Commissioner, Commercial Tax, Uttar Pradesh, has issued Office Memo No. 1406 dated 12.11.2024. The same has been addressed to all Additional Commissioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticee chooses to waive that right, occasion may arise with the adjudicating authority, (in those facts), 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. 12. Thus, the impugned order cannot be sustained in the eyes of law. It has been passed in gross violation of fundamental principles of natural justice. The self imposed bar of alternative remedy cannot be applied in such facts. If applied, it would be of no real use. In fact, it wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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