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| The Tax Publishers 2024 TaxPub(GST) 920 (All-HC) UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017
Section 74
Central Goods and Services Tax Act, - Section 74
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.
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Determination of tax - Opportunity of personal hearing not provided to assessee - Validity of -
Assessee challenged 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.
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)
REFERRED :
FAVOUR : In favour of assessee by way of remand
A.Y. :
IN THE ALLAHABAD HIGH COURT
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