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TMI Blog2025 (4) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing 'NA' was indicated and the same was the position pertaining to column pertaining to time of personal hearing. 3. A reply to the notice dated 03.08.2024 was filed by the petitioner through counsel on 19.08.2024 contesting the allegations made therein. In the reply, a specific prayer was made on behalf of the petitioner that no adverse order to the prejudice of the petitioner be passed without affording him an opportunity of hearing. 4. However, by the order impugned dated 04.02.2025, without affording any opportunity of hearing, the demand has been created. 5. It is submitted by learned counsel for the petitioner that the action of the respondents in passing the order impugned, without affording any opportunity of hearing to the petitioner is ex-facie contrary to the provisions of Section 75(4) of the Act. It was emphasized that the section which pertains to general provisions relating to determination of tax under sub-Section (4) clearly 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. 6. Despite the mandatory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o No. 1406 dated 12.11.2024. The same has been addressed to all Additional Commissioner to be communicated to all field formations for necessary compliance. 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 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. 5. In all cases observed, the date of passing order either u/s 73(9)/74(9) etc. of the Act is not commensurate to the date of personal hearing. It is trite law that the date of the order has to be pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Commissioners, Commercial Taxes quoting paragraph nos. 9 to 13 of the judgement in the case of Laskin Engineering Pvt. Ltd. (supra) and directed as under: "अतः रिट टैक्स संख्या-672/2024, सर्वश्री एन०एस० एग्रो एण्ड इंजीनियरिंग प्रोडक्ट्स एवं रिट टैक्स संख्या-674/2024, सर्वश्री लास्किन इंजीनियरिंग प्रा०लि० बनाम उ०प्र० सरकार व अन्य के वाद के सë ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25;मिश्नर, वाणिज्य कर, उ०प्र० के अनुमोदनोपरान्त जारी किया जा रहा है।" 10. From the above, it would be observed that this Court referring to office memo dated 12.11.2023 (wrongly typed as 12.11.2024) has found that Court cannot allow a practice to arise or exist where opportunity of personal hearing has been denied to a person facing adjudication proceedings. The Court also observed, that it proposed to impose heavy cost for the conduct of the officer, however, on an assurance given by the Additional Chief Standing Counsel that such occurrences will not be repeated in future, it was directed that remedial measures including disciplinary proceedings against erring officials would be taken by the respondents. 11. It is observed that besides the above, numerous petitions are being filed every day reflecting the gross violation of principles of natural justice by the offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petition is allowed. The order impugned dated 04.02.2025 (Annexure-1) is quashed and set aside. The matter is remanded back to the Joint Commissioner SGST, Corporate Circle-1, Ghaziabad, respondent no. 2 for passing a fresh order after affording an opportunity of personal hearing to the petitioner. 15. A cost of Rs. 20,000/- is imposed on the Joint Commissioner SGST, Corporate Circle-1, Ghaziabad, who had issued the show cause notice dated 03.08.2024 and had passed the order dated 04.02.2025. 16. The cost shall be deposited by the officer with the High Court Legal Services Committee, High Court Allahabad within a period of four weeks. 17. It will be the responsibility of learned Standing Counsel to communicate this order to the officer concerned as well as to the Commissioner, Commercial Tax, U.P., who is further directed to ensure that a proper training is imparted to the officers to deal with the matters in a proper manner as apparently circulars issued to the said officers have been ignored and/or have not been adverted to. 18. Further, as already suggested in the case of Laskin Engineering Pvt. Ltd. (supra), disciplinary proceedings may be initiated against erring offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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