2023 (10) TMI 1328

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.....S.C. ORDER Heard Sri Aloke Kumar, learned counsel for the assessee and Sri Nimai Das, learned counsel for the revenue. 2. Challenge has been raised to the order dated 14.09.2021 passed by the Assistant Commissioner, State Tax, Sector-6, Varanasi for the tax period 2018-19, whereby demand in excess to Rs.42 lacs has been raised against the present petitioner. 3. Solitary ground being p....

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....he 'Act') as interpreted by a coordinate bench of this Court in Bharat Mint & Allied Chemicals Vs. Commissioner Commercial 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 assessment order has raised disputed demand o....

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....nsequently. 6. Having hearing learned counsel for the parties and having perused the record, Section 75(4) of the Act reads as under : "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." 7. We find ourselves in complete agreement with the....

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....t has to be ensured that such opportunity is granted in real terms. Here, we note, the impugned order itself has been passed on 14.09.2021. The stand of the assessee may remain unclear unless minimal opportunity of hearing is first granted. Only thereafter, the explanation furnished may be rejected and demand created. 9. Not only such opportunity would ensure observance of rules of natural of j....