TMI Blog2024 (5) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... is well-settled that before taking a decision under Section 73 of the said Act, the proper officer is obliged in terms of Section 75 (4) of the said Act to afford opportunity of hearing whether or not any request in writing has been received from the person. Such fact would corroborate from a plain reading of Section 75 (4) of the said Act, wherein it has been provided that an opportunity of hearing shall be granted where either a request is received in writing from the person chargeable with tax and penalty or where any adverse decision is contemplated against such person. The order passed by the proper officer under Section 73 of the said Act dated 29th December, 2023, cannot be sustained and the same is accordingly set aside - the prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wrongly availed or utilized by a person, the authorities are obliged not only to serve a show cause notice but are also obliged in terms of Section 75 (4) of the said Act, to afford an opportunity of hearing. He submits although, the petitioners had not applied in writing for opportunity of hearing, yet the same does not absolve the authorities from affording an opportunity of hearing to the petitioners. In support of his aforesaid contention he has placed reliance on the judgment delivered by the Hon ble Division Bench of this Court in the case of Goutam Bhowmik v. State of West Bengal Ors., reported in (2024) SCC online Cal. 372. According to him, since in this case, no opportunity of hearing was provided to the petitioners, the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of Section 75 (4) of the said Act to afford opportunity of hearing whether or not any request in writing has been received from the person. Such fact would corroborate from a plain reading of Section 75 (4) of the said Act, wherein it has been provided that an opportunity of hearing shall be granted where either a request is received in writing from the person chargeable with tax and penalty or where any adverse decision is contemplated against such person. Although in this case, the petitioners did not make any request in writing, however, since, an adverse decision was contemplated against the petitioners, the proper officer was obliged to afford an opportunity of hearing to the petitioners before passing the final order. The same fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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