9911796707
TMI Blog2024 (8) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... further notice for another date of hearing. The present order has remained wholly ex-parte order that may not be sustained in view of the earlier order passed in Mahaveer Trading Company versus Deputy Commissioner State Tax and Another. The impugned order dated 18.10.2023 passed by the respondent No.2- Joint Commissioner, Corporate Circle Commercial Tax/ State Tax Zone-Etawah, Range- Mainpuri, Firozabad is, hereby, set-aside - the writ petition is allowed. - Hon'ble Saumitra Dayal Singh And Hon'ble Donadi Ramesh JJ. For the Petitioner : Vishwjit For the Respondent : C.S.C. ORDER 1. Heard Sri Vishwjit, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the respondent. 2. Challenge has been raised to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Thus, it is established on record that on all three dates, the petitioner had been called to file its reply on the points specified in the respective show-cause notice issued. The petitioner submitted its reply on each occasion. Those replies have been extracted in the impugned order. After recording 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 Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eg.,the date of furnishing reply to SCN is 15.11.2023 and date of personal hearing is 17.11.2023, then the date of order has to be 17.11.2023 11. In view of the facts noted above, before any adverse order passed in an adjudication proceeding, personal hearing must be offered to the noticee. If the noticee 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 adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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