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TMI Blog2024 (10) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... al Shukla, learned counsel appearing for the petitioner and Sri Ankur Agrawal, learned counsel appearing for the respondent. 2. At the outset, Sri Pranjal Shukla, learned counsel appearing for the petitioner states that the petitioner is not pressing the writ petition on Prayer No. 2. The writ petition is being pressed on Prayer No. 1 only. 3. This is a writ petition under Article 226 of the Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te 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 ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, it may be noted, the appeal authority does not have the authority to remand the proceedings." 4. Upon a perusal of record, it appears that the factual matrix is very similar to one in Mahaveer Trading Company's (supra). We do not see any reason to take a different stand. 5. Accordingly, the impugned order dated 29.4.2024 passed by Deputy Commissioner, State Tax, Karvi Sector-1, Banda, Ut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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