TMI Blog2021 (6) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... n one s mind that it is incumbent upon the assessing authority to give an opportunity of personal hearing to the assessee when a request in that regard is received in writing from it or where any adverse decision is contemplated against the assessee. In the present case, a clear and unequivocal prayer for personal hearing had been made by the petitioner-assessee which remained unheeded to and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 of 2021 - - - Dated:- 17-6-2021 - Hon ble Sri Justice Joymalya Bagchi And Hon ble Sri Justice K.Suresh Reddy For the Petitioner : K V J L N Sastry For the Respondent : GP For Commercial Tax ORDER: (PER HON BLE SRI JUSTICE JOYMALYA BAGCHI) Petitioner-assessee has assailed the assessment order dated 25.01.2021 passed by the 1st respondent whereby CGST amount of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see upon issuance of the initial show-cause notice. Subsequently, the petitioner had not insisted upon a personal hearing when the revised show-cause was issued. This is, however, disputed by learned counsel appearing for the petitioner-assessee. We have considered the materials on record including the objection filed by the petitioner-assessee. There is a clear demand for personal hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the considered view that the procedure established by law, particularly, the opportunity of personal hearing was unfairly denied to the petitioner-assessee. It is trite law when a thing is prescribed to be done in a particular manner, it must be done in that manner or not at all. When the procedural breach relates to infraction of a facet of natural justice, that is, an opportunity of hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Needless to mention such opportunity of hearing shall be strictly adumbrated by the restriction with regard to adjournment as provided in proviso to Section 75(5) of the CGST Act and no unnecessary adjournment shall be insisted upon by both the parties. We further make it clear that we have not gone into the merits of the matter and/or other issues raised in shall be strictly adumbrated by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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