2024 (3) TMI 394

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....Chaudhary And Hon'ble Om Prakash Shukla JJ. For the Petitioner : 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 26.07.2021 passed by the Deputy Commissioner, State Tax, Sector-14, Lucknow for the tax period 2021-22, ....

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....ring before the Assessing Authority. 4. Relying on Section 75(4) of the U.P. 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 pet....

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....on is contemplated against such person." 6. We find ourselves in complete agreement with 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 ....

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....emand created. 8. Not only such opportunity would ensure observance of rules of natural of justice but it would allow the authority to pass appropriate and reasoned order as may serve the interest of justice and allow a better appreciation to arise at the next/appeal stage, if required. 9. Accordingly, the present writ petition is allowed. The impugned order dated 26.07.2021 is set aside. Th....