Providing opportunity of personal hearing is mandatory whether taxpayers requests or not: High Court

Challenge has been raised to the order passed by the Deputy Commissioner, State Tax, whereby demand in excess to Rs. 4,51,52,992/- has been raised against the petitioner.

Solitary ground being pressed in the present petition is referring to item no. 3 of the table appended to notice issued, it has been pointed out, the Assessing Authority had at that stage itself chosen to not give any opportunity of hearing to the petitioner by mentioning "NA" against column description "Date of personal hearing". Similar endorsements were made against the columns for "Time of personal hearing" and "Venue where personal hearing will be held". Thus, it is the objection of learned counsel for the petitioner, the petitioner was completely denied opportunity of oral hearing before the Assessing Authority.

Having heard the parties and having perused the record, Section 75(4) of the Act 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."

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Opportunity of personal hearing

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Principle of Natural Justice

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