2024 (7) TMI 1514

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....ounsel for the petitioner-assessee and Shri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 19.04.2024 passed by the Assistant Commissioner, State Tax, Sector - 1, Prayagraj for the tax period 2018-19, whereby demand in excess of Rs. 28,889/- has been raised against the present petitioner. 3. Solitary ground being pressed in the present petition is....

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.... 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 petitioner before he may have passed an adverse assessment order. Insofar as the assessment order has raised disputed demand of tax about Rs. 28,889/- , the same....

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....upra). 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 before passing an adverse order. 7. Even otherwise in the context of an assessment order creating heavy civil liability, observing such minimal opportunity of hearing is a....