TMI Blog2021 (6) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... nd vivid terms, stipulates that an opportunity of hearing shall 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 - In the instant case, though show cause notice was issued on 06.01.2021, asking the petitioner herein to submit objections, in the considered opinion of this Court, second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Government Pleader for Commercial Tax, appearing for the respondents, apart from perusing the entire material available on record. Challenge in the present Writ Petition is to the order of demand passed by the Assistant Commissioner of State Tax, Ramachandrapuram, East Godavari District-second respondent herein vide A.O.No.ZH370221OD39587, dated 09.02.2021. The second respondent herein vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... renuously contended by the learned Government Pleader that, having failed to respond to the show cause notice issued by the second respondent herein, within the time stipulated, petitioner herein is estopped from questioning the validity and the legal sustainability of the impugned order passed by the second respondent on 09.02.2021. In the instant case, second respondent herein passed the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instant case, though show cause notice was issued on 06.01.2021, asking the petitioner herein to submit objections, in the considered opinion of this Court, second respondent herein, before resorting to the impugned action, ought to have served on the petitioner the notice of personal hearing, indicating the date of hearing, according to the second limb of sub-Section (4) of Section 75 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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