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2024 (5) TMI 512 - CALCUTTA HIGH COURTViolation of principles of natural justice - opportunity of personal hearing not provided - HELD THAT:- The SCN provides for details to be provided in connection with personal hearing inter alia, including the date, time and venue, apart from the date for providing reply no other particulars had been provided. Insofar as the column provided for the date, time and venue of personal hearing is concerned the same is filled up with the abbreviation ‘N.A.’. Admittedly, in this case, no personal hearing had been afforded to the petitioners. It is well-settled that before taking a decision under Section 73 of the said Act, the proper officer is obliged in terms of Section 75 (4) of the said Act to afford opportunity of hearing whether or not any request in writing has been received from the person. Such fact would corroborate from a plain reading of Section 75 (4) of the said Act, wherein it has been provided that an opportunity of hearing shall be granted where either a request is received in writing from the person chargeable with tax and penalty or where any adverse decision is contemplated against such person. The order passed by the proper officer under Section 73 of the said Act dated 29th December, 2023, cannot be sustained and the same is accordingly set aside - the proper officer is directed to dispose of the proceeding initiated under Section 73 of the said Act by affording the petitioners an opportunity of hearing. The entire proceeding under Section 73 of the said Act, should be disposed of by the proper officer not later than six weeks from the date of communication of this order on the basis of the observation made herein. The petition is disposed off.
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