9911796707
TMI Blog2024 (2) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... eard Shri Bharat Raichandani (through VC) along with Shri Namit Kumar Sharma, learned counsel for the petitioner, Sri Ankur Agarwal, learned Standing Counsel for the State-revenue authorities and Shri Anant Kumar Tiwari, learned counsel for the Union of India. 2. Challenge has been raised to the order dated 22.11.2023 passed by Joint Commissioner (Corporate Circle), State Tax, Saharanpur, Headqua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of hearing and in complete denial of the petitioner's right to that under Section 75(4) of the Act, 2017, the impugned order has been passed only to deny the refund that is otherwise due to the petitioner. 4. While learned counsel for the Revenue has strenuously urged that the petitioner may avail statutory remedy of appeal against the order, on query put to him, he could not deny either t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present petition. Besides the fact that the petitioner has a right of hearing, rule of law also commends that obligation to provide such an opportunity be duly enforced on the revenue authorities as may not give rise to fruitless and wholly avoidable litigation as has arisen in the present petition. 8. Since the learned counsel for the Revenue has made a fair statement, we do not propose to impo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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