https://www.taxtmi.com/caselaws?id=450553 The HC set aside an adjudication order dated 9.11.2023 passed by Deputy Commissioner, State Tax, finding it violated principles of natural justice by denying personal hearing opportunity to the assessee. The court held that before any adverse order in adjudication proceedings, personal hearing must be offered to the noticee, except where the right is waived or the noticee fails to avail granted opportunity. The court ruled that alternative remedy under Section 107 of UPGST Act was not applicable as the appeal authority lacked remand powers, making such remedy ineffective. The petition was allowed and the impugned order was set aside. en-us Mon, 04 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450553 The HC set aside an adjudication order dated 9.11.2023 passed by Deputy Commissioner, State Tax, finding it violated principles of natural justice by denying personal hearing opportunity to the assessee. The court held that before any adverse order in adjudication proceedings, personal hearing must be offered to the noticee, except where the right is waived or the noticee fails to avail granted opportunity. The court ruled that alternative remedy under Section 107 of UPGST Act was not applicable as the appeal authority lacked remand powers, making such remedy ineffective. The petition was allowed and the impugned order was set aside. Case-Laws GST Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450553