2024 (5) TMI 719

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....essee and Sri Ankur Agarwal, learned counsel for the revenue. 2. Sri Ankur Agarwal, learned counsel for the revenue has received written instructions. In absence of any dispute as to fact, the matter has been proceeded with the consent of parties at the fresh stage itself. 3. Challenge has been raised to the order dated 03.11.2023 passed by the Assistant Commissioner, State Tax, Sector-2, Pratap....

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....completely denied opportunity of oral hearing before the Assessing Authority. 5. 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 opp....

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....), 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. 7. 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 per....

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....ing is a must. Principle of natural justice would commend to this Court to bind the authorities to always ensure to provide such opportunity of hearing. It has to be ensured that such opportunity is granted in real terms. Here, we note, the impugned order itself has been passed on 03.11.2023, while reply to the show-cause-notice had been entertained on 08.07.2021. The stand of the assessee may rem....