M/S Welcome Communication Thru. Its Proprietor Smt. Indu Sharda vs. Commissioner Of Commercial / State Tax Lucknow And 2 Others
Held
The Court held that Section 75(4) of the Act mandates an opportunity of hearing before passing an adverse order, regardless of the assessee's response to a personal hearing option in the notice. Principles of natural justice require such an opportunity.
Facts
The petitioner challenged an assessment order raising a demand, arguing that they were denied an opportunity of oral hearing. The notice issued by the authority indicated 'NA' for personal hearing details.
Key Issues
Whether the denial of personal hearing to the petitioner before passing an adverse assessment order violates principles of natural justice and Section 75(4) of the Act.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 298 of 2024 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J.
Heard Shri Bhanu Bajpai, learned counsel for the assessee and Sri Ankur Agarwal, learned counsel for the revenue.
Challenge has been raised to the order dated April 10, 2024 passed by the Commercial/State Tax Officer, Sector-10, Lucknow for the tax period 2018- 19, whereby demand has been raised against the present petitioner.
Solitary ground being pressed in the present petition is, the only notice in the proceedings was issued to the petitioner on January 12, 2022 seeking his reply within 30 days. Referring to item no. 3 of the table appended to that notice, it has been pointed out, the Assessing Authority had at that stage itself chosen to not give any opportunity of hearing to the petitioner by mentioning "NA" against column description "Date of personal hearing". Similar endorsements were made against the columns for "Time of personal hearing" and "Venue where personal hearing will be held". Thus, it is the objection of learned counsel for the petitioner, the petitioner was completely denied opportunity of oral
The judgment continues below.
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