2025 (2) TMI 62

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uddin Ahmed and Mr. Rituraj Chakraborty For the State: Mr. A. Ray, Md. T. M. Siddiqui, Mr. T. Chakraborty, Mr. S. Shaw and Mr. S. Sanyal Learned Counsel appearing for the petitioner submits that the respondent no.4 issued a summary of show cause notice in FORM GST DRC-01 for the Financial Year 2022-2023. The said show cause notice was issued with a note "N.A." in personal hearing column and no o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... afford an opportunity of hearing. From the perusal of the show cause notice dated 15.01.2021, it is evident that the proper officer has declined to afford an opportunity of hearing to the petitioner inasmuch as it has not communicated any date, time and venue of hearing. 10. A Division Bench of the Allahabad High Court in "Bharat Mint and Allied Chemicals v. Commissioner of Commercial-tax, repo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o be granted by authorities under the Act, 2017 where either a request is received from the person chargeable with tax or penalty for opportunity of hearing or where any adverse decision is contemplated against such person. Thus, where an adverse decision is contemplated against the person, such a person even need not to request for opportunity of personal hearing and it is mandatory for the autho....