9911796707
TMI Blog2024 (7) TMI 1514X X X X Extracts X X X X X X X X Extracts X X X X ..... nal hearing and it remained mandatory upon the Assessing Authority to afford such opportunity before passing an adverse order. 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 19.04.2024, while reply to the show-cause-notice had been entertained on 19.01.2024. The stand of the assessee may remain unclear unless minimal opportunity of hearing is first granted. Only thereafter, the explanation furnished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar endorsements were made against the columns for Time of personal hearing and Venue where personal hearing will be held . Thus, it is the objection of learned counsel for the petitioner, the petitioner was completely denied opportunity of oral hearing before the Assessing Authority. 4. Relying on Section 75(4) of the U.P. GST Act, 2017 (hereinafter referred to as the 'Act') as interpreted by a coordinate bench of this Court in Bharat Mint Allied Chemicals Vs. Commissioner Commerical Tax 2 Ors., (2022) 48 VLJ 325, it has been then asserted, the Assessing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een passed on 19.04.2024, while reply to the show-cause-notice had been entertained on 19.01.2024. 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. 8. Not only such opportunity would ensure observance of rules of natural of justice but it would also 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. 9. Accordingly, the present writ petition is disposed of . The impugned order dated 19.04.2024 is set aside. The matter is remitted to the respondent no.2/Assistant Commissioner, State Tax, Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
