9911796707
TMI Blog2024 (9) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... quash the impugned order of adjudication dated 17.08.2022 (Annexure No.13) and the corresponding demand of tax which is levied in gross violation of principles of natural justice, after summoning the records. b) Issue a writ, order or direction in the nature of certiorari to set aside a quash the show cause notice dated 25.06.2022 and the consequential proceedings which have been issued without providing the oral hearing as well as the adverse material has not been confronted which is a gross violation of judicial discipline and settled law. c) Issue a writ, order or direction in the nature of mandamus commanding the Opp. Parties to read-judicate the case of Petitioner after supplying the copy of the SIB Report and after affording due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posite party No.3, for some unknown reason, was bent upon passing an order against the petitioner and, therefore, the petitioner decided to shift his principal place of business from the territorial jurisdiction of the opposite party No.3. He sent an e-mail for surrendering his registration granted under the Central Excise Act on 31.05.2022 and preferred an application for change of principal place of business from 327, Nanakganj Graunt, Hardoi to F-4, Industrial Estate, Nagheta, Hardoi on 18.6.2022. The opposite party No.2 allowed the application and the principal place of business was accordingly changed. The opposite party No.2 has territorial jurisdiction over the new/changes principal place of business. The opposite party No.2 while gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.1 namely, Circular No.1688 directing all Assessing Officers to comply with the directions of this Court in Bharat Mint & Allied Chemicals (supra) and to provide personal hearing to the assessee. However, this circular 13.03.2022 was also ignored by the opposite party No.3 while passing the impugned order. 7. Learned counsel appearing on behalf of the State-respondents has pointed out the contents of the counter affidavit wherein a preliminary objection regarding maintainability of the writ petition against the order passed under Section 74 of the U.P. G.S.T. Act, 2017 has been taken as appeal is available under Section 107 of the Act. In para-15 of the counter affidavit, it has also been stated that at least on four occasions, opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to the proper officer. However, from sub-Section (4) on wards the procedure to be followed by the proper officer in determination of tax is given in detail. The relevant portion of the aforesaid judgment reads as follows:- "...Sub-Section (4) of Section 75 provides that an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. Sub-Section (5) provides that if sufficient cause is shown by the person chargeable with tax, the proper officer shall grant time to the said person and adjourn the hearing for reasons to be recorded in writing: provided that no such adjournment shall be granted for more tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the three Coordinate Bench decisions cited at the Bar by learned counsel for the petitioner. " 10. We are satisfied that no opportunity of personal hearing as was requested by the petitioner in his reply to the show cause notice was given to the petitioner before the impugned order has been passed. Therefore, the writ petition allowed. The impugned order dated 17.08.2022 is hereby set-aside. 11. Since the petitioner has already given a reply to the show cause notice issued 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. After such personal heari ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
