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TMI Blog2024 (9) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... objection as to the availability of remedy of appeal under Section 107 of the Act. 4. That objection has been met by the learned Counsel appearing for the petitioner on the strength of (violation of) Section 75(4) of the Act. 5. In similar circumstances, Writ Tax No. 303 of 2024, (Mahaveer Trading Company Vs. Deputy Commissioner State Tax & Anr.) has been allowed. That order dated 04.03.2024 reads as below : "5. It is basic to procedural law under taxing statutes that opportunity of personal hearing must be provided to an assessee before any assessment/adjudication order is passed against him. Thus, we find it strange and wholly unacceptable merely because the substantive law has changed, the revenue authorities have changed their appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... radesh, has issued Office Memo No. 1406 dated 12.11.2024. The same has been addressed to all Additional Commissioner to be communicated to all field formations for necessary compliance. A copy of the same has been made available to this Court. It reads as below : "1. The column in which date of personal hearing has to be mentioned, only N.A. is mentioned without mentioning any date. 2. The column in which time of personal hearing has to be mentioned, only N.A. is mentioned without mentioning time of hearing. 3. In some cases, the date of personal hearing is prior to which reply to the Show Cause Notice has to be submitted this is non-est and this practice has to be discontinued. The date of reply to the Show Cause Notice has to be def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stice. 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 would be counter productive to the interest of justice. Here, it may be noted, the appeal authority does not have the authority to remand the proceedings." 6. In the present case as well the notice for filing of reply was issued on 21.12.2023 for the date 22.01.2024. No separate/other date was fixed for hearing. Yet, without passing any order on the date fixed, the impugned order has been passed on 29.04.2024 without fixing any date and without issuing any further notice for another date of hearing. 7. In view of above facts, we find that the present order has remained wholly ex parte order that may not be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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