2023 (11) TMI 515

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....1. Learned counsel for the petitioner, at the very outset, submits that he is not pressing prayer No. 2. 2. Order accordingly. 3. Heard Sri Pranjal Shukla, learned counsel for the assessee and Sri Nimai Das, learned Additional Chief Standing Counsel for the State Respondents. 4. In absence of any dispute as to fact, the matter has been proceeded with the consent of parties at the fresh stage it....

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....ore he may have passed an adverse assessment order. Insofar as the assessment order has raised disputed demand of tax and penalty 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 H....

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....sing an adverse order, the fact that the petitioner may have signified 'No' in the column meant to mark the assessee's choice to avail personal hearing, would bear no legal consequence. 10. 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 Cour....