Order Date – 03 May 2024

Parties: Eveready Industries India Ltd. Lko. Thru. Signatory Sh. Sounik Mukherjee Vs State Of U.P. Thru. Secy. Ministry Finance , U.P. Lko. And Another

Facts –

• The Petitioner, Eveready Industries India Ltd. Lko. Thru. Signatory Sh. Sounik Mukherjee, was issued with two audit notice dated 05.05.2022 and 05.01.2023 requiring the petitioner to produce books accounts and present its case regarding due discharge of tax liabilities. The petitioner complied with the directions but no further actions were taken. 
• A show cause notice was issued to the petitioner on 07.08.2023 relying upon the audit notice. However without giving any opportunity of hearing and on specific prayer of petitioner to grant personal hearing the impugned order passed.

Issue –

• Whether personal hearing is mandatory?

Order –

• The Divisional Bench of Hon’ble High Court observed 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 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 causus omissus on the part of the legislature reading into the statute words like "personal" hearing" as the Act itself only states that an opportunity of hearing shall be given.
• Order is reserved.