2026 (5) TMI 1814

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.... name and style of M/S New Golden Enterprises and is engaged in the business of Plywood, Veneered Panels and similar Laminated Wood Sheets for Veneering. 3. It has been submitted that pursuant to certain complaints the conduct of business of the petitioner firm was a subject matter of an inquiry / investigation by the SIB of the GST. It is during the said investigation that the petitioners had appeared and participated in the investigation. Subject to the investigation proceedings under Section 74 of the U.P. G.S.T. Act were initiated against the petitioners and it seems that the petitioners did not respond to the show cause notice or availed the opportunity of personal hearing which was given by the assessing authority pursuant to which....

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.... 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 12.1.2024. 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, 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 mentioned without mentioning time of hearing. 3. In som....

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....e 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." 8. In the aforesaid circumstances, without entering into merits of the case, this Court is of considered view that the assessment may be finalized after giving opportunity of hearing. The petitioner further u....