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TMI Blog2024 (9) TMI 1469X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice dated August 8, 2023, clearly indicates that the authority marked 'not applicable' in the columns for the date, time, and venue of the personal hearing. This suggests that the authority was not inclined to provide a personal hearing to the petitioner, leading to the assessment order dated November 17, 2023. If the initial action is bad, subsequent proceedings based on such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the petitioner, seeking a response within thirty days from the date of the notice. The petitioner failed to respond. Although this notice indicated that an opportunity for a hearing might be provided, it failed to specify any date, time, or venue for the hearing. The petitioner again did not respond. As a result, an assessment order under Section 73(9) of the Act was issued on November 17, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the personal hearing. This suggests that the authority was not inclined to provide a personal hearing to the petitioner, leading to the assessment order dated November 17, 2023. The learned advocate for the petitioner has appropriately relied on the judgment in Goutam Bhowmik s case. The relevant part of the judgment is quoted below: 11. Considering the facts and circumstances of the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdance with law after affording reasonable opportunity of hearing to the petitioner/appellant. In my view, the petitioner s case is covered by this decision. If the initial action is bad, subsequent proceedings based on such action cannot be sustained. [See: (2011) 5 SCC 142 (Chairman-Cum-Managing Director, Coal India Limited v. Ananta Saha)]. The assessment was based on a show cause notice denyin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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