9911796707
TMI Blog2024 (10) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 allow a practice to arise or exist where opportunity of personal hearing may be denied to a person facing adjudication proceedings.' Upon a perusal of record, it appears that the factual matrix is very similar to one in Mahaveer Trading Company's case - there are no reason to take a different stand. The impugned order dated 26.8.2024 passed by Deputy Commissioner, Sector-13, State Tax, Chetganj, Varan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner 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 to be mentioned, only N.A. is mentioned without mentioning time of hearing. 3. In some cases, the date of personal hearing is prior to which reply to the Show Cause Notice has to be submitted this is non-est and this practice has to be discontinued. The date of reply to the Show Cause Notice has to be definitely prior to the date of personal hearing. 4. In some cases, the date of personal hearing is on the same date t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact, it would be counter productive to the interest of justice. Here, 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 26.8.2024 passed by Deputy Commissioner, Sector-13, State Tax, Chetganj, Varanasi, Uttar Pradesh (Respondent No.2) is quashed and set-aside with a direction given to the officer concerned to grant the petitioner another opportunity of filing a fresh reply and thereafter fix a date of hearing and pass a reasoned order. The entire exercise should be completed w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
