2025 (3) TMI 484

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....rar Ahmad, Amit Mahajan ORDER 1. Heard Sri Rishi Raj Kapoor, learned counsel appearing on behalf of the petitioner; Sri Abrar Ahmad, learned counsel appearing on behalf of respondent no.1 and Sri Amit Mahajan, learned counsel appearing on behalf of respondent no.2 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order date....

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....been addressed to all Additional Commissioner to be communicated to all field formations for necessary compliance. A copy of the same has been made available to this Court. It reads as below: "1. The column in which date of personal hearing has to be mentioned, only N.A. is mentioned without mentioning any date. 2. The column in which time of personal hearing has to be mentioned, only N.A. is ....

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....der has to be passed on the date of personal hearing. For eg.,the date of furnishing reply to SCN is 15.11.2023 and date of personal hearing is 17.11.2023, then the date of order has to be 17.11.2023" 11. In view of the facts noted above, before any adverse order passed in an adjudication proceeding, personal hearing must be offered to the noticee. If the noticee chooses to waive that right, occ....

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....l authority does not have the authority to remand the proceedings." 4. Upon a perusal of record, it appears that the factual matrix is very similar to one in Mahaveer Trading Company's (supra). We do not see any reason to take a different stand. 5. Accordingly, the impugned order dated 20.04.2024 is quashed and set-aside with a direction given to the officer concerned to grant the petitioner....