2024 (5) TMI 1314

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....e learned Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated January 31, 2024 passed by the Additional Commissioner, Grade - 2, (Appeal), Judicial Division, State Tax, Etawah (hereinafter referred to as the 'Respondent No. 2') for the tax period of January, 2020 (Financial Year 20....

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....onal hearing must be afforded: either upon application by the individual subject to penalty or tax imposition, or in the event of contemplation of an adverse order. Personal hearing represents a fundamental aspect of procedural fairness and natural justice, ensuring that individuals have the opportunity to present their case, respond to allegations, and address any concerns or mitigating factors d....

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.... factual considerations. Personal hearing provides a forum for nuanced discussion and exploration of these complexities, enabling decision-makers to make well-informed and equitable decisions based on a comprehensive understanding of the circumstances at hand. 5. This Court in M/s Shree Sai Palace v. State of U.P. and Another (Writ Tax No.50 of 2023 decided on February 21, 2024, Neutral Citation ....