TMI Blog2021 (5) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... of action is adopted by 1st respondent herein prejudicial to the interest of the assessee, the mandatory requirements of law as provided under sub-section (4) of Section 75 of the CGST Act, 2017 are required to be followed scrupulously. In the considered opinion of this Court, is liable to be set aside not only on the ground of deviation from the mandatory provisions under sub-section (4) of Section 75 of the CGST Act, 2017 but also on the ground of violation of principles of natural justice - matter remanded to 1 st respondent for consideration of the issue and for passing appropriate orders afresh after giving notice of hearing to the petitioner indicating the date and time of personal hearing - petition allowed by way of remand. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner herein to raise any objection as to the impugned order of assessment. It is also the submission of the learned Additional Advocate General-II that only after affording full-fledged opportunity to the petitioner herein, 1st respondent-Assessing Authority passed the impugned order of assessment on 17.03.2021. It is the further submission of the learned Additional Advocate General-II that in view of availability of alternative remedy of appeal under Section 107 of the CGST Act, 2017 before the Appellate Authority, this Writ Petition is not maintainable before this Court. 6. During the course of arguments, it is brought to the notice of this Court by the learned counsel for the petitioner that the petitioner could not fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or where any adverse decision is contemplated against such person. It is very much evident from a reading of the above provision of law that opportunity of hearing is required to be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. It is also evident from the above provision of law that when an adverse decision is contemplated against any assessee, opportunity of hearing to such assessee is indispensable and is required to be followed scrupulously. 8. In the instant case, admittedly, proposing an adverse action, by way of a show cause notice, 1st respondent initiated action under the above provision of law. It is evident f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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