Held - Once the reply to the show cause notice was filed, the indication made in the order impugned that no reply has been filed and various pleas, which were taken in reply to the show cause notice have not been considered, clearly shows non application of mind to the record of the case.

So far as issuance of notice for personal hearing is concerned, the material placed on record (Annexure - 3 & 4 to the pet.....

Held - This Court having considered the submissions made by the learned counsel for the parties has gone through the leading judgment in the case of M/s Bharat Mint & Allied Chemicals (supra) and finds that the said judgment although has read into the language of Section 75(4) of the Act and the right of “personal” hearing, it has not mentioned any causes omissus on the part of the legislature reading into the .....

Held - The show cause notice clearly states that the petitioner was being provided an opportunity of personal hearing. Likewise, the reminder notice dated 02.09.2023 also indicates that a personal hearing was being provided to the petitioner on 05.09.2023. As contended by learned counsel for the petitioner, it is no doubt anomalous that such personal hearing was provided before the last date fixed for the submissio.....

Held - Section 75(4) of the U.P. GST Act, 2017 reads as under: "An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person." 

Section 75(4) of the Act of 2017 specifically states 'or where any adverse decision is contemplated against such person'.

Since in the present cases, both.....

Held - It transpires that no reply to the “SCN” was ever submitted by the petitioner. Even the date of personal hearing was fixed four times i.e., on 27.10.2022, 25.11.2022, 07.12.2022 and 04.01.2023, however, the petitioner did not respond to the same.

It is further evident that the Assessee was given ample opportunity to appear before the adjudicating authority but he failed to do so. The letters of personal hearing were issued to .....

Held - Considering the peculiar facts situation in the instant case, namely that by way of a third party garnishee order, the entire tax demanded from the appellant have been recovered, we are of the view that the revenue will not be prejudiced if a fresh opportunity of personal hearing is granted to the appellant to put forth his submissions.

The submission of the learned advocate appearing for the respondents/State is that the interest.....