Implementation of Hon’ble High Court Directions in Writ Tax No. 672/2024 and 674/2024

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....2368;शनल कमिश्नर ग्रेड-1, वाणिज्य कर, उ0प्र0। लखनऊ :: दिनांक : 13 जून, 2024 (वाद अनुभाग) महोदय, कृपया अपर आयुक्त ग्रेड-1 (उ०न्या०कार्य), राज्य कर, प्रयागराज के पत्र संख्या-682 दिनांक 22.05.2024 (प्रति संलग्न) का संदर्भ ग्रहण करने का कष्ट कर&#2375....

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....;नवत् है - 9. 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, occasion may arise with the adjudicating authority, (in those facts), to proceed to deal with the case on merits, ex-parte. Also, another 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. 10. 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. 11. Accordingly, the writ petition is disposed of with the follow....

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....2375; हुए व्यापारी को सुनवाई का अवसर देने के बाद पुनः आदेश पारित करने के निर्देश दिये हैं। इसके साथ ही दोषी अधिकारी के विरुद्ध अनुशासनिक कार्यवाही का आदेश दिया है। मा० उच्च न्यायालय द्वारा कमिश्नर, वाणिज्य कर &....

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....ीं किया जा रहा है जिसके कारण मा0 उच्च न्यायालय द्वारा बार-बार कमिश्नर, वाणिज्य कर, उ०प्र० को निर्देशित किया जा रहा है। अतः रिट टैक्स संख्या-672 /2024, सर्वश्री एन०एस० एग्रो एण्ड इंजीनियरिंग प्रोडक्ट्स एवं रिट टैक्....

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....2381;यतः सुनिश्चित किया जाये। उपरोक्त के उल्लघंन पर कठोर कार्यवाही की जायेगी। यह पत्र कमिश्नर, वाणिज्य कर, उ०प्र० के अनुमोदनोपरान्त जारी किया जा रहा है। संलग्नक-उपरोक्तानुसार। भवदीय, (अमर नाथ यादव) एडीशनल &#....

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....ngly, the writ petition is disposed of with the following observations/directions : (i) The impugned order dated 19.08.2021 passed by the respondent no. 2-Deputy Commissioner, Commercial Tax Department, Sikandrabad, Bulandshahar, is hereby set-aside. (ii) The matter is remitted to the respondent no. 2-Deputy Commissioner, Commercial Tax Department, Sikandrabad, Bulandshahar to pass a fresh order, in accordance with law, after affording due opportunity of hearing to the petitioner. 12. While, we proposed to impose heavy costs for the conduct offered by the respondent no. 2, we have been assured by the learned Additional Chief Standing Counsel, such occurrences will not be repeated in future. 13. Accordingly, we direct the Commissioner, Commercial Tax, Uttar Pradesh to undertake remedial measures including providing for disciplinary proceedings against erring officials, where fundamental principles of natural justice may be violated by the adjudicating authorities, without justifiable reason. In the case at hand, the trader's writ petition has been allowed on the grounds that the mandatory opportunity for a personal hearing under Section 75(....

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....ेस / महत्वपूर्ण प्रेषक, अपर आयुक्त ग्रेड-1 (उ0न्या०कार्य) राज्य कर, प्रयागराज। सेवा में, उपायुक्त, राज्य कर, सिकन्द्राबाद, बुलन्दशहर। पत्रांक : / अपर आयु0ग्रेड-1(उ0न्या०कार्य) राक0, प्रयाग0 : १ मई, 2024 विषय : रिट टैक्स सं0-672/2024 सर्वश्री एन०एस० एग्रो....

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....¤¤à¤°à¥à¤—त अग्रिम आवश्यक कार्यवाही हेतु प्रेषित की जा रही है। संलग्नक-उपरोक्तानुसार । भवदीय, 682 (2) (नम्रता वर्मा ) उपायुक्त (उ0न्या०कार्य) राज्य कर, पृ०प०सं० : /व दिनांक उक्त । प्रयागराज । प्रतिलिपि : निम्नलिखित को दोनों आदेश दिनांक 16.05.2024 की इ....

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....¤•à¥à¤¤à¤¾à¤¨à¥à¤¸à¤¾à¤°à¥¤ उपायुक्त (उ०न्या०कार्य) राज्य कर, श्रीमती-नीत प्रयागराज । Neutral Citation No. - 2024:AHC:88320-DB Court No. - 39 Case :- WRIT TAX No. - 672 of 2024 Petitioner :- Ns Agro And Engineering Products Respondent :- State of U.P. and Another Counsel for Petitioner :- Abhishek Rai, Ramesh Kumar Counsel for Respondent :- C.S.C. Hon'ble Saumitra Dayal Singh,J. Hon'ble Donadi Ramesh,J. 1. Heard Shri Alok Yadav, Advocate holding brief of learned tado counsel for the petitioner, Shri Nimai Dass, learned Additional Chief Standing Counsel for the State-respondents. 024 2. Challenge has been raised to the order dated 19.08.2021 passed by the Deputy Commissioner, Commercial Tax Department nother Sikandrabad, Bulandshahar, under Section 74(9) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act'). 3. At the very outset, learned Addition....

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....Show Cause Notice has to be submitted-this is non-est and this practice has to be discontinued. The date of reply to the Show Cause Notice has to be definitely prior to the date of personal hearing. 5. In all cases observed, the date of passing order either u/s 73(9)/74(9) etc. of the Act is not commensurate to the date of personal hearing. It is trite law that the date of the order 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" 1 9. In view of the facts noted above, before any adverse orde passed in an adjudication proceeding, personal hearing must be offered to the noticee. If the noticee chooses to waive that right, ame occasion may arise with the adjudicating authority, (in those facts), to proceed to deal with the case on merits, ex-parte. Also, another 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 adjudicati....

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....vices Tax Act, 2017 (hereinafter referred to as the 'Act'). : 3. At the very outset, learned Additional Chief Standing Counsel has raised a preliminary objection as to the availability of remedy of appeal under Section 107 of the Act. . 4. That objection has been met by the learned counsel appearing for the petitioner on the strength of (violation of) Section 75(4) of com the Act. 5. It is basic to procedural law under taxing statutes that opportunity of personal hearing must be provided to an assessee before any assessment/adjudication, order is passed against him. Thus, we find it strange and wholly unacceptable merely because the substantive law has changed, the revenue authorities have ự thẻ, lea: changed their approach and are failing to observe that mandatory requirement of procedural law. They have thus denied opportunity of hearing to the assessee. 6. Section 75(4) of the Act reads as below: f "An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person." 7. It transpires from the record, neither the adj....