9911796707
TMI Blog2024 (9) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2024 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... , without disclosing the allegation against the Petitioner, for which the Petitioner filed a reply on 03.10.2023. Thereafter, DRC-01 notice was issued to the Petitioner on 02.04.2024 and the Petitioner submitted reply on 11.04.2024, but again the Petitioner was issued by Show Cause Notice dated 21.05.2024 reiterating the very same discrepancies. She further submitted that though the Petitioner sou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner failed to appear before the Respondents for personal hearing, the 1st Respondent passed the impugned order and therefore the question of violation of principles of natural justice does not arise. He further submitted that if the Petitioner is aggrieved by the impugned order, they can very well file an Appeal before the Appellate authority. 7. Heard the learned counsel for the petitioner and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner for filing the reply. 9. In terms of Section 75(4) of the Act, if the respondent are intend to pass any order against an Assessee, they are supposed to provide an opportunity of personal hearing prior to the passing of final assessment order. In the present case, though the time was granted to the petitioner for filing the reply, the impugned order came to be passed without any int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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