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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 ..... without issuing any 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 [ 2024 (3) TMI 334 - ALLAHABAD HIGH COURT] . The matter is remitted to the respondent no.1 - Deputy Commissioner, Sector - 1, State Tax, Gautam Budh Nagar to pass a fresh order, in accordance with law, after affording due opportunity of hearing to the petitioner - Petition disposed off by way of remand. - Hon'ble Saumitra Dayal Singh, J. AND Hon'ble Donadi Ramesh, J. For the Petitioner: Suyash Agarwal, Sr. Advocate For the Respondent: C.S.C. ORDER 1. Heard Sri Suyash Agrawal, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the competent authority on three dates. With respect to those dates, the impugned order reads as below : 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal hearing. It is trite law that the date of the order has to be passed on the date of personal hearing. For 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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