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SAUMITRA DAYAL SINGH, RAJENDRA KUMAR IV
Ambedakar Enterprisese – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the State.
2. Challenge has been raised to the order dated 30.11.2022 passed by the Assistant Commissioner, State Tax, Sector-2, Ghazipur under Section 73 (8) U.P. Goods and Services Tax Act, 2017 for the tax period 2018-19.
3. Briefly, it is submitted that the impugned order is wholly ex parte. It has been passed denying the petitioner, opportunity of hearing. Referring to the show cause notice issued to the petitioner on 10.6.2022, it has been submitted that date for personal hearing was fixed 24.6.2022 whereas date for final reply was fixed thereafter on 9.7.2022. Then it has been submitted that though the petitioner could not appear on the date fixed for personal hearing, no other date for hearing was fixed and no order or notice was served on the petitioner. The order impugned was not passed on the date fixed but about five months thereafter on 30.11.2022.
4. On the other hand, learned Standing Counsel submitted that the petitioner failed to file any reply and to make any application to submit any reply even after the due date fixed in the notice dated 10.6.
The court established that the right to a personal hearing is fundamental in adjudication proceedings, and failure to provide this opportunity renders the order invalid.
Adjudication orders must provide fair opportunity to the noticee; failure to do so renders proceedings irregular and contrary to statutory provisions.
The principles of natural justice mandate that a party must be afforded both written and oral opportunities independently, and failure to provide a personal hearing constitutes a procedural deficienc....
The court emphasized that ex-parte orders violate natural justice when parties are not given proper notice or opportunity to be heard.
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