Ultratech Cement Limited Vs Union Of India
Date: January 19, 2023
Subject Matter
Order passed without granting an opportunity for personal hearing is liable to be set aside
Summary
As per Section 75(4) of the Act, personal hearing is mandatory before passing any adverse order against the assessee. In the circumstances, we see no reason why we should wait for the respondents to file the reply and prolong the agony of the petitio…
Heard on the question of admission and interim relief. The petitioner has impugned the Assessment order No.ZD230922007854F dated 23/09/2022, passed by the respondent No.3 for the period April 2021 to January 2022, without granting any personal hearing. Learned counsel for the petitioner contended that the impugned order has been passed without granting personal hearing. Despite the fact that Secti…