9911796707
TMI Blog2024 (7) TMI 1514X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner-assessee and Shri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 19.04.2024 passed by the Assistant Commissioner, State Tax, Sector - 1, Prayagraj for the tax period 2018-19, whereby demand in excess of Rs. 28,889/- has been raised against the present petitioner. 3. Solitary ground being pressed in the present petition i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y a coordinate bench of this Court in Bharat Mint & Allied Chemicals Vs. Commissioner Commerical Tax & 2 Ors., (2022) 48 VLJ 325, it has been then asserted, the Assessing Authority was bound to afford opportunity of personal hearing to the petitioner before he may have passed an adverse assessment order. Insofar as the assessment order has raised disputed demand of tax about Rs. 28,889/- , the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supra). It has been laid down by way of a principle of law that a person/assessee is not required to request for "opportunity of personal hearing" and it remained mandatory upon the Assessing Authority to afford such opportunity before passing an adverse order. 7. Even otherwise in the context of an assessment order creating heavy civil liability, observing such minimal opportunity of hearing is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tage, if required. 9. Accordingly, the present writ petition is disposed of. The impugned order dated 19.04.2024 is set aside. The matter is remitted to the respondent no.2/Assistant Commissioner, State Tax, Sector - 1, Prayagraj to issue a fresh notice to the petitioner within a period of two weeks from today. The petitioner undertakes to appear before that authority on the next date fixed such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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