TMI Blog2021 (4) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... ear before the authorities, necessarily, an opportunity of personal hearing should be given to the petitioner to explain his case and therefore, the impugned orders are liable to be set aside. The matter is remanded back to the respondent for fresh consideration after giving an opportunity of cross examination and personal hearing and to pass appropriate orders on merits and in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No.33ADSFS9170Q1ZZ. The petitioner is providing agency service, more particularly, in the nature of collection agency service/C F agent, to its Principal who is trading in consumer durables goods as well as doing business of finance under Multi-level-Marketing arrangements. (ii) While the matter stood thus, the petitioner's place of business was inspected by the respondent, upon a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed his detailed reply to the show-cause notices on 24.07.2020. However, without considering the reply filed by the petitioner, the respondent has passed the impugned assessment orders. Hence, these writ petitions. 3. The learned counsel appearing for the petitioner submitted that before passing the impugned assessment orders, necessarily opportunity should be given to the petitioner to explain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortunity of personal hearing should be given to the petitioner to explain his case and therefore, the impugned orders are liable to be set aside. 7. In the result, this writ petitions are allowed and the impugned orders passed by the respondent dated 30.09.2020, are set aside and the matter is remanded back to the respondent for fresh consideration after giving an opportunity of cross examinati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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