2025 (8) TMI 1463

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....rte order dated 15.02.2025 passed Under Section - 73 of the GST Act alongwith summary of the order issued in the form GST DRC-07 dated 15.02.2025 by the Commercial Tax Officer, Noida, Sector-9, Gautambudh Nagar (Respondent No. 3) for the Tax period April 2020 to March 2021 (Financial Year 2020-21). (Annexure No. 5 to this writ petition) ii) Issue a writ, order or direction in the nature of certiorari, quashing the impugned show cause notice dated 23.11.2024 issued Under Section 73 of the GST Act in DRC- 01 by respondent No. 3 for the Tax period April 2020 to March 2021 (Financial Year 2020-21). (Annexure No. 3 to this writ petition) iii) Issue a writ order or direction in the nature of certiorari for quashing/set-aside the....

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....urther notice to the petitioner to show cause or to participate in the oral hearing, nor he granted any opportunity of personal hearing to the petitioner. 10. On query made, the learned Additional Chief Standing Counsel fairly submits, in light of similar occurrences, noticed in other litigation, he had apprised the Commissioner, Commercial Tax. In turn, the Commissioner, Commercial Tax, Uttar Pradesh, has issued Office Memo No. 1406 dated 12.11.2024. The same has 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, o....

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....ther situation may exist where even after grant of such opportunity of personal hearing, the noticee fails to avail the same. Leaving such situations apart, we cannot allow a practice to arise or exist where opportunity of personal hearing may be denied to a person facing adjudication proceedings. 12. Thus, the impugned order cannot be sustained in the eyes of law. It has been passed in gross violation of fundamental principles of natural justice. The self imposed bar of alternative remedy cannot be applied in such facts. If applied, it would be of no real use. In fact, it would be counter productive to the interest of justice. Here, it may be noted, the appeal authority does not have the authority to remand the proceedings." 4.....