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2024 (3) TMI 779 - CALCUTTA HIGH COURTViolation of principles of natural justice - opportunity of hearing not provided - It is the case of the petitioner that the SCN itself reflects that the date of personal hearing, time of personal hearing and the venue of personal hearing has been left blank - HELD THAT:- From the perusal of Section 75(4) of the Act, it is evident that opportunity of hearing is to be granted by authorities under the Act wherein request is received from the person chargeable with tax or penalty or opportunity of hearing where any adverse decision is contemplated against such person. Thus, where an adverse decision is contemplated against a person, such a person even need not to request for opportunity of personal hearing and it is mandatory for the authority concerned to afford opportunity of personal hearing before passing an order adverse of such person, as has been held in MAT No. 205 of 2023. This Court finds that the appellate authority has violated the principle of natural justice by not affording an opportunity of hearing to the petitioner. The delay in filing of the appeal is condoned and the present writ petition is allowed by setting aside the impugned order dated 17.01.2024 - It is hereby directed that the appellate authority shall give personal hearing to the petitioner and his appeal shall be decided on merits. As the petitioner deposited pre-deposit amount 10% of the disputed tax amount, there shall be a stay of the recovery proceedings till disposal of the appeal case - the present writ petition is disposed off.
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