9911796707
TMI Blog2024 (7) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... ue that the date fixed by the proper officer/assessing authority of 17.11.2023 was not in the knowledge of the petitioner. This court having gone through the instructions as also the Judgment rendered in Eveready Industries India Ltd [ 2024 (6) TMI 162 - ALLAHABAD HIGH COURT ], is of the opinion that even if no date, time or place of hearing is indicated in the notice issued under Section 73, it was the duty of the assessee to file his reply to the show cause notice which was admittedly received by him. He chose to ignore the show cause notice. In such cases, the plea regarding denial of opportunity of hearing and violation of principles of natural justice cannot be countenanced. This writ petition is dismissed in view of statutory remedy a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rijesh Kumar Singh versus State Of U.P. Thru. Prin. Secy. (Institutional Finance) U.P. Govt. Lko. And Another, the Court had quashed the demand order on the ground that no personal hearing was granted in pursuance of the provision of section 75(4) of the U.P. GST Act. Learned cousnel for the petitioner has placed reliance upon several orders by coordinate benches in the case of Bharat Mint And Allied Chemicals Versus State of U.P. and in the case of Mahaveer Trading Company Vs. State of U.P. and another. It has been submitted by the learned counsel for the petitioner that in the case of Bharat Mint, the coordinate bench had issued a general mandamus that a copy of the order dated 4.3.2022 sent by the Registrar General of the Court to the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that he had not given reply to the show cause notice that was issued on 16.9.2023. He has stated that since the documents to be examined for submission of reply is voluminous therefore, he had prayed for time to be granted. We have gone through the judgment rendered in Writ Tax No. 114 of 2024 (Eveready Industries India Ltd vs. State of U.P. and another) delivered by a bench of which one of us was a member (Hon'ble Mrs. Sangeeta Chandra, J.) on 31.5.2024 where, the Court had observed that opportunity of personal hearing is necessary and should be given to assessee before any adverse order is passed against him. The petitioner did not reply to the show cause notice and he did not even take heed of the fresh date fixed in the matter. He ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
