2026 (9) TMI 1032

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....er: Ms. Priyanshi Mishra, Learned Counsel. Counsel for the State: Ms. Puja Banga, learned Standing Counsel through video conferencing. JUDGMENT   (PER MR. MANOJ KUMAR GUPTA, C.J.) 1. Heard learned counsel for the parties. 2. On oral request made by learned counsel for the petitioner, she is permitted to implead the Assistant Commissioner, State Tax, Sector-01, Rudrapur, Uttarak....

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.... submission of reply. The procedure adopted by the respondents was, therefore, wholly illegal. 6. Learned counsel for the petitioner firm placed reliance on a judgment of Coordinate Bench in Writ Petition (M/B) No.123 of 2025, "M/s Modine Thermal Systems Pvt. Ltd. vs. State of Uttarakhand & others", in support of the submission that the date of personal hearing could not be prior to the date fi....

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....more than three times to a person during the proceedings." 6) The scheme of the Act enables the assessee to seek for adjournment not in excess of three times and it is pertinent to note that sub-section 5 succeeds sub-section 4, which enables the assessee to seek for a personal hearing. Section 75 relates to the procedural aspect that is required to be followed by the Authorities in the m....