2023 (8) TMI 1091

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..... Heard Sri Aditya Pandey, learned counsel for the assessee and Sri Nimai Das, learned Additional Chief Standing Counsel for the State Respondents. 2. In absence of any dispute as to fact, the matter has been proceeded with the consent of parties at the fresh stage itself. 3. Challenge has been raised to the order dated 21.03.2023 passed by the Deputy Commissioner, State Tax, Sector-1, Karvi, fo....

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....nalty about Rs. 26 Lacs, the same is wholly adverse to the petitioner. In absence of opportunity of hearing afforded, the same is contrary to the law declared by this Court in Bharat Mint & Allied Chemicals (supra). Reliance has also been placed on a decision of the Gujarat High Court in M/S Hitech Sweet Water Technologies Pvt. Ltd. Vs. State of Gujarat, 2022 UPTC (Vol. 112) 1760. 6. Having heari....

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....'s choice to avail personal hearing, would bear no legal consequence. 8. Even otherwise in the context of an assessment order creating heavy civil liability, observing such minimal opportunity of hearing is a must. Principle of natural justice would commend to this Court to bind the authorities to always ensure to provide such opportunity of hearing. It has to be ensured that such opportunity....