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TMI Blog2025 (3) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the reply, even though the assessee has ticked "no" in the Form, then the Assessing Officer ought to grant personal hearing by relying on the reply notice. Whenever two opinions are possible, the opinion which is advantageous to the assessee should be taken. The Learned Single Judge has relied on the above cited judgment rendered in the case of Assistant Commissioner of State Tax and others Vs. Commercial Steel Limited 2021 (9) TMI 480 - SUPREME COURT], wherein it has been stated that the writ petitions are maintainable under Article 226 of the Constitution of India against the assessment orders, if there is breach of fundamental rights or violation of principles of natural justice or excess jurisdiction or there is challenge to the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Tax Act,2017. Aggrieved over the same, the present writ appeals are filed. 4. The contention of the appellant is that the Assessing Officer has failed to grant an opportunity of personal hearing, thereby, violating the principles of natural justice. The Learned Counsel appearing for the appellant had relied on the reply to show cause notice, wherein the assessee has prayed for dropping the proceedings and also prayed to grant personal hearing during the 2nd or 3rd week of June for their further explanation. The said portion of the reply show cause notice is extracted hereunder: "Kindly consider out submissions and drop further proceedings in this regard. We may be granted personal hearing during the 2nd or 3rd week of Jun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents submitted that the said BRC was not submitted at the time of reply and also has not stated in the reply that the certificate was uploaded. And also submitted that it is question of fact which has to be adjudicated before the appropriate authorities and not in the writ petition. 8. The learned Counsel appearing for the appellant vehemently replied that the certificate was not asked for in the show cause notice at all. When the respondent has not sought for the same, there is no necessity for the assessee to state in the reply that the same was furnished. And also stated that it is for this purpose alone, the petitioner has sought for personal hearing. Had the Assessing Officer granted personal hearing, the same would have b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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