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ULTRATECH CEMENT LIMITED & OTHERS vs. UNION OF INDIA & OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

SUSHRUT ARVIND DHARMADHIKARI
PRAKASH CHANDRA GUPTA
Pet. Counsel
Bharat Raichandani
Ankit Premchandani
Res. Counsel
Umesh Gajankush

Petitioner / Applicant

ULTRATECH CEMENT LIMITED & OTHERS
Respondent UNION OF INDIA & OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Jan 19, 2023
Order No.

Writ Petition No. 617 of 2023

Citation

2023(1) TAXREPLY 6902
Original Order
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ORDER

ORDER 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 Section 75 of the Central Goods & Service Tax Act(in short ... "the Act") lays down general provision relating to determination of tax. Section 75(4) of the Act requires the Assessing Officer/proper officer to grant opportunity to the assessee before passing any adverse order. For the purpose of convenience Section 75(4) of the Act is reproduced below:- "(4) 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."....

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