2023 (10) TMI 343

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....ioner : Anurag Mishra For the Respondent : C.S.C. ORDER 1. Heard Sri Pranjal Shukla, learned counsel for the petitioner and learned Standing Counsel for State respondents. 2. Challenge has been raised to the order dated 06.12.2022 passed by the Deputy Commissioner, State Tax, Sector-1,Raebareli for the tax period 2018-19, whereby demand in excess to Rs. 27,23,636/- has been raised against the ....

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..... GST Act, 2017 (hereinafter referred to as the 'Act') as interpreted by a coordinate bench of this Court in Bharat Mint & Allied Chemicals Vs. Commissioner Commerical Tax & 2 Ors., (2022) 48 VLJ 325, it has been then asserted, the Assessing Authority was bound to afford opportunity of personal hearing to the petitioner before he may have passed an adverse assessment order. Insofar as the ....

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....th the view taken by the coordinate bench in Bharat Mint & Allied Chemicals (supra). Once it has been laid down by way of a principle of law that a person/assessee is not required to request for "opportunity of personal hearing" and it remained mandatory upon the Assessing Authority to afford such opportunity before passing an adverse order, the fact that the petitioner may have signified 'No&....