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TMI Blog2024 (9) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued earlier, the Assessing Officer shall fix a date, time and place of hearing and give proper opportunity of personal hearing to the petitioner within a period of two weeks' from the date of certified copy of this order is produced before him. - Hon'ble Mrs. Sangeeta Chandra And Hon'ble Subhash Vidyarthi JJ. For the Petitioner : Pradeep Agrawal, Amar Mani Tiwari For the Respondent : C.S.C. ORDER 1. Heard Shri Pradeep Agrawal, the learned counsel appearing for the petitioner and Shri Sidharth Dhaon, the learned counsel appearing on behalf of the State-respondents. 2. This petition has been filed with the following prayers:- a) Issue a writ, order or direction in the nature of certiorari to quash the impugned order of adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by SIB. Such reply was ignored and on 03.03.2022, an intimation of tax ascertained was issued on DRC-01A under Section 74 sub-Section 5 of the U.P. GST Act, 2017 only on the basis of SIB report. On 04.03.2022, a search under Section 132 of the Income Tax Act was conducted on the business premises of the petitioner and its books of accounts for assessment year 2017-18 up to 03.03.2022 were seized. 4. Since the assessment of tax was made under Section 74 (5) of the Act on the basis of SIB report, a copy of such report was demanded by the petitioner from the opposite parties and the petitioner also categorically denied any liability in its letter dated 20.06.2022. However, the respondent i.e. the opposite party No.3, for some unknown reason, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the contents of the reply and passed an order under Section 74 read with rule 142 (5) of U.P. G.S.T. Act on the prescribed form DRC-07 imposing a huge liability of tax in gross violation of principles of natural justice as well as in access of jurisdiction vested in it by law. 6. It has been submitted by the learned counsel for the petitioner that this Court in the decision of a Co-ordinate Bench in Writ Tax No.1029 of 2021; Bharat Mint Allied Chemicals v. Commissioner, Commercial Tax Others , (2022) Vol. 48 VLJ 325, had laid down the law regarding the personal hearing to be provided to the assessee under Section 75 (4) of the U.P. G.S.T. Act and a circular was issued by the opposite party No.1 namely, Circular No.1688 directing all Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date, time or place for personal hearing was fixed as is required under Section 75 (4) of the U.P. G.S.T. Act. 9. Learned counsel for the petitioner has placed reliance upon a decision rendered by a Co-ordinate Bench of this Court in Writ Tax No.114 of 2024; Eveready Industries India Ltd. v. State of U.P. and Anr. ; (2024):AHC-LKO:41587-DB decided on 31.05.2024, wherein this Court after considering the law as settled by various co-ordinate Benches of this Court has held that the language of Section 75 subsection (1), (2) (3) relate to determination to be made by the proper officer after the Court or Appellate Tribunal quashes the original order and remands the matter for a fresh determination to the proper officer. However, from sub-Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Statutes, (a) all Sections of a Statue need to be read together, (b) no words, Section in a Statute can be rendered otiose, (c) any ambiguity in a charging Section must be read in favour of the assessee, (d) a casus omissus can be supplied if the Court, having an overall view of the scheme of the Statute is convinced that the legislature did intend a certain manner of conducting pre-decisional hearing but draftsman failed to add the necessary words to make it plain and beyond doubt; we are of the considered opinion that word personal can easily be construed to have been intended to be added but has been left out erroneously. We, therefore, are in respectful agreement with the three Coordinate Bench decisions cited at the Bar by learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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