2024 (3) TMI 334

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.... passed by the Deputy Commissioner, State Tax, Ghaziabad under Section 74 read with Section 122 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act'). 3. At the very outset, learned Additional Chief Standing Counsel has raised a preliminary objection as to the availability of remedy of appeal under Section 107 of the Act. 4. That objection has been met by the learned Senior Counsel appearing for the petitioner on the strength of (violation of) Section 75(4) of the Act. 5. It is basic to procedural law under taxing statutes that opportunity of personal hearing must be provided to an assessee before any assessment/adjudication order is passed against him. Thus, we find it strange and who....

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....44;िम्न है.......". (ii) 'जारी नोटिस के अनुपालन में दिनांक 07/10/2022 को पुनः श्री एफ. सी. चौहान (राजू चौहान) अधिवक्ता फर्म उपस्थित हुए। नोटिस का स्पष्टी....

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....he merits of the replies submitted and passed a merit order. 9. It transpires from the record, neither the adjudicating authority issued any further notice to the petitioner to show cause or to participate in the oral hearing, nor he granted any opportunity of personal hearing to the petitioner. 10. On query made, the learned Additional Chief Standing Counsel fairly submits, in light of similar occurrences, noticed in other litigation, he had apprised the Commissioner, Commercial Tax. In turn, the Commissioner, Commercial Tax, Uttar Pradesh, has issued Office Memo No. 1406 dated 12.11.2024. The same has been addressed to all Additional Commissioner to be communicated to all field formations for necessary compliance. A copy of the same....

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....t right, occasion may arise with the adjudicating authority, (in those facts), to proceed to deal with the case on merits, ex-parte. Also, another situation may exist where even after grant of such opportunity of personal hearing, the noticee fails to avail the same. Leaving such situations apart, we cannot allow a practice to arise or exist where opportunity of personal hearing may be denied to a person facing adjudication proceedings. 12. Thus, the impugned order cannot be sustained in the eyes of law. It has been passed in gross violation of fundamental principles of natural justice. The self imposed bar of alternative remedy cannot be applied in such facts. If applied, it would be of no real use. In fact, it would be counter producti....