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www.taxpublishers.in Uttar Pradesh Goods and Services Tax Act, 2017, Section 74 Central Goods and Services Tax Act, Section 74 Determination of tax--*Opportunity of personal hearing not provided to assessee--Validity of* *Conclusion:* Where assessment order was passed against the assessee without providing an opportunity of personal hearing to it, the said order was liable to be set aside. Assessee challenged the order passed by the authority under section 74(9) of the UPGST/CGST Act, 2017 on the ground that the show cause notice did not disclose the date, time or venue of personal hearing, therefore, the said order was passed in violation of section 75(4) of the Act. *Held:* In view of decision of Co-ordinate Bench of this Court in the case of Mohini Traders v. State of U.P. & Anr. 2023 TaxPub(GST) 797 (All-HC), it was mandatory upon the Assessing Authority to afford an opportunity of personal hearing to the assessee before passing an adverse order. Hence, the impugned order passed under section 74(9) was set aside and the matter was remitted to the original authority to issue a fresh notice to the assessee within a period of 2 weeks. *Decision:* In favour of assessee by way of remand *Followed:* Mohini Traders v. State of U.P. & Anr. [Writ Tax No. 551 of 2023] : 2023 TaxPub(GST) 797 (All-HC) *Relied:* Mahaveer Trading Company v. Dy. Commissioner State Tax & Anr. [Writ Tax No. 303 of 2024] : 2024 TaxPub(GST) 593 (All-HC) IN THE ALLAHABAD HIGH COURT SAUMITRA DAYAL SINGH & DONADI RAMESH JJ. S.S. Suppliers v. State of U.P. & Anr. Writ Tax No. 546 of 2024 9 April, 2024 Petitioner by: Ashish Bansal, Niraj Kumar Singh Respondent by: C.S.C. ORDER Heard Sri Niraj Kumar Singh, learned counsel for the petitioner-assessee and Sri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 17-3-2023 passed by respondent no.2 under section 74(9) of the U.P. GST Act, 2017 (hereinafter referred to as the 'Act'). Primarily, it has been submitted, the above order was preceded by show-cause notice dated 1-10-2022 and a reminder notice dated 26-12-2022. However, neither that notice disclosed to the petitioner - the date, time or venue of personal hearing. In such circumstances, it has been vehemently urged, the impugned order has been passed in violation of Section 75(4) of the Act. 3. The above aspect has been considered by a coordinate bench of this Court in M/S Mohini Traders v. State of U.P. & Anr. (Writ Tax No. 551 of 2023) : 2023 TaxPub(GST) 797 (All-HC); Neutral Citation No. 2023:AHC:115008-DB as also in Mahaveer Trading Company v. Dy. Commissioner State Tax & Anr. (Writ Tax No. 303 of 2024) : 2024 TaxPub(GST) 593 (All-HC); Neutral Citation No. 2024:AHC:38820-DB. 4. In view of the facts noted above and the earlier decisions of the Court, no useful purpose may be served in keeping the present petition pending or calling for a counter affidavit at this stage. 5. Accordingly, the present writ petition is allowed. The impugned order dated 17-3-2023 is set aside. The matter is remitted to the respondent no.2/Assistant Commissioner, Sector - 8, Varanasi (A) : Varanasi I, Commercial Tax to issue a fresh notice to the petitioner within a period of two weeks from today. The petitioner undertakes to appear before that authority on the next date fixed such that proceedings may be concluded, as expeditiously as possible.

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Uttar Pradesh Goods and Services Tax Act, 2017, Section 74

Central Goods and Services Tax Act, Section 74

Determination of tax--Opportunity of personal hearing not provided to assessee--Validity of

Conclusion: Where assessment order was passed against the assessee without providing an opportunity of personal hearing to it, the said order was liable to be set aside.

Assessee challenged the order passed by the authority under section 74(9) of the UPGST/CGST Act, 2017 on the ground that the show cause notice did not disclose the date, time or venue of personal hearing, therefore, the said order was passed in violation of section 75(4) of the Act. Held: In view of decision of Co-ordinate Bench of this Court in the case of Mohini Traders v. State of U.P. & Anr. 2023 TaxPub(GST) 797 (All-HC), it was mandatory upon the Assessing Authority to afford an opportunity of personal hearing to the assessee before passing an adverse order. Hence, the impugned order passed under section 74(9) was set aside and the matter was remitted to the original authority to issue a fresh notice to the assessee within a period of 2 weeks.

Decision: In favour of assessee by way of remand

Followed: Mohini Traders v. State of U.P. & Anr. [Writ Tax No. 551 of 2023] : 2023 TaxPub(GST) 797 (All-HC)

Relied: Mahaveer Trading Company v. Dy. Commissioner State Tax & Anr. [Writ Tax No. 303 of 2024] : 2024 TaxPub(GST) 593 (All-HC)

IN THE ALLAHABAD HIGH COURT

SAUMITRA DAYAL SINGH & DONADI RAMESH JJ.

S.S. Suppliers v. State of U.P. & Anr.

Writ Tax No. 546 of 2024

9 April, 2024

Petitioner by: Ashish Bansal, Niraj Kumar Singh

Respondent by: C.S.C.

ORDER

Heard Sri Niraj Kumar Singh, learned counsel for the petitioner-assessee and Sri Ankur Agarwal, learned counsel for the revenue.

2. Challenge has been raised to the order dated 17-3-2023 passed by respondent no.2 under section 74(9) of the U.P. GST Act, 2017 (hereinafter referred to as the 'Act'). Primarily, it has been submitted, the above order was preceded by show-cause notice dated 1-10-2022 and a reminder notice dated 26-12-2022. However, neither that notice disclosed to the petitioner - the date, time or venue of personal hearing. In such circumstances, it has been vehemently urged, the impugned order has been passed in violation of Section 75(4) of the Act.

3. The above aspect has been considered by a coordinate bench of this Court in M/S Mohini Traders v. State of U.P. & Anr. (Writ Tax No. 551 of 2023) : 2023 TaxPub(GST) 797 (All-HC); Neutral Citation No. 2023:AHC:115008-DB as also in Mahaveer Trading Company v. Dy. Commissioner State Tax & Anr. (Writ Tax No. 303 of 2024) : 2024 TaxPub(GST) 593 (All-HC); Neutral Citation No. 2024:AHC:38820-DB.

4. In view of the facts noted above and the earlier decisions of the Court, no useful purpose may be served in keeping the present petition pending or calling for a counter affidavit at this stage.

5. Accordingly, the present writ petition is allowed. The impugned order dated 17-3-2023 is set aside. The matter is remitted to the respondent no.2/Assistant Commissioner, Sector - 8, Varanasi (A) : Varanasi I, Commercial Tax to issue a fresh notice to the petitioner within a period of two weeks from today. The petitioner undertakes to appear before that authority on the next date fixed such that proceedings may be concluded, as expeditiously as possible.