2023 (10) TMI 939

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.... in the place of date of hearing which is required to be specified in the show cause notice . Submission is that no opportunity of hearing otherwise has been given in the matter, as such the impugned order can not be sustained. Learned counsel has placed reliance upon an order passed, by this Court, in Writ Tax No.551 of 2023 (M/S Mohini Traders Versus State of U.P. and another), whereby the petition was allowed by the following order, dated 03.05.2023: "1. Heard Sri Vishwjit, learned counsel for the assessee and Sri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 21.10.2022 passed by the Assistant Commissioner, State Tax, Sector-6, Aligarh for the tax period April 2018, whereby demand i....

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....emicals (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. 5. On the other hand, learned counsel for the revenue would contend, the petitioner was denied opportunity of hearing because he had tick marked the option 'No' against the option for personal hearing (in the reply to the show-cause-notice), submitted through online mode. Having thus declined the opportunity of hearing, the petitioner cannot turn around to claim any error in the impugned order passed consequently. 6. Having hearing learned counsel for the parties and having perused the record, Section 75(4) of the Act reads as under : "An opport....