Assessee is not Required to Request for ‘Opportunity of Personal Hearing’ Before Assessing Authority | Allahabad HC
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- Last Updated on 13 September, 2023
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Case Details: Bajrang Building Material v. State of U.P. - [2023] 154 taxmann.com 214 (Allahabad)
Judiciary and Counsel Details
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- Pritinker Diwaker, CJ. & Ashutosh Srivastava, J.
- Aloke Kumar for the Petitioner.
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C.S.C. for the Respondent.
Facts of the Case
In the present petition, the petitioner has challenged the assessment order on solitary ground that only a notice in proceedings was issued seeking his reply within 30 days and Assessing Authority had not given any opportunity of hearing to petitioner. It was further submitted that the Assessing Authority mentioned “NA” against column description “Date of personal hearing”, “Time of personal hearing” and “Venue where personal hearing will be held”.
High Court Held
The Honorable High Court noted that a person/assessee is not required to request for ‘opportunity of personal hearing’ and it remained mandatory upon Assessing Authority to afford such opportunity before passing an adverse order. Even if petitioner may have signified ‘No’ in column meant to mark assessee’s choice to avail personal hearing, it would bear no legal consequence. The Court also noted that in context of an assessment order creating heavy civil liability, observing such minimal opportunity of hearing is a must. Therefore, it was held that the impugned order was liable to be set aside and matter was to be remitted to Assistant Commissioner.
List of Cases Reviewed
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- Bharat Mint & Allied Chemicals v. Commissioner of Commercial Tax [2022] 136 taxmann.com 275/2022 (59) G.S.T.L. 394/92 GST 61 (All.) (para 7) followed.
List of Cases Referred to
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- Bharat Mint & Allied Chemicals v. Commissioner of Commercial Tax [2022] 136 taxmann.com 275/2022 (59) G.S.T.L. 394/92 GST 61 (All.) (para 4)
- Hitech Sweet Water Technologies (P.) Ltd. v. State of Gujarat [2023] 147 taxmann.com 243/2023 (72) G.S.T.L. 243 (Guj.) (para 4).
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