TMI Blog2024 (4) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax, Act, 2017 - HELD THAT:- This Court in M/s Shree Sai Palace v. State of U.P. and Another [ 2024 (3) TMI 49 - ALLAHABAD HIGH COURT] , relying on two judgments of coordinate Bench of this Court in Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax and Others [ 2022 (3) TMI 492 - ALLAHABAD HIGH COURT] and M/s Primeone Work Force Pvt. Ltd. v. Union of India, [ 2024 (1) TMI 625 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er : Vishwjit For the Respondent : C.S.C. ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Vishwjit, counsel for the petitioner and the learned Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated July 12, 2023 passed by the Additional Commissioner, Grade 2, (Appeals), Judicial Division, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate two distinct scenarios in which the opportunity of personal hearing must be afforded: either upon application by the individual subject to penalty or tax imposition, or in the event of contemplation of an adverse order. Personal hearing represents a fundamental aspect of procedural fairness and natural justice, ensuring that individuals have the opportunity to present their case, respond to al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions, which often involve intricate legal and factual considerations. Personal hearing provides a forum for nuanced discussion and exploration of these complexities, enabling decision-makers to make well-informed and equitable decisions based on a comprehensive understanding of the circumstances at hand. 5. This Court in M/s Shree Sai Palace v. State of U.P. and Another (Writ Tax No.50 of 2023 de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and set aside. Consequential relief to follow. The respondent No. 3 is directed to grant an opportunity of personal hearing to the petitioner and thereafter pass a reasoned order in accordance with the law within a period of six weeks from date. It is made clear that no adjournment shall be sought by the petitioner and in case of any adjournment being sought by the petitioner, the respondent No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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