| The Tax Publishers 2024 TaxPub(GST) 927 (All-HC) UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017
Section 75
Constitution of India, 1950, - Article 226
Where assessment order was passed without providing opportunity of personal hearing to the assessee, the said order was liable to set aside.
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Determination of tax - Opportunity of personal hearing not provided to assessee - Validity of -
Department passed assessment order against assessee without providing it an opportunity of personal hearing. The assessee contended that such action resulted in violation of principles of natural justice. Held: Affording opportunity of personal hearing is mandatory particularly where order is passed against assessee. In instant case, order was passed without affording an opportunity of personal hearing to the assessee in terms of section 75(4) of the UPGST Act, the said order therefore, was liable to set aside.
Relied:Shree Sai Palace v. State of U.P. & Anr. (Writ Tax No. 50 of 2023, dt. 21-02-2024) : 2024 TaxPub(GST) 625 (All-HC), Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors. 2022 SCC OnLine All 1088 : 2022 TaxPub(GST) 0400 (All-HC) and Primeone Work Force Pvt. Ltd. v. Union of India 2024 :AHCLKO: 3533-DB : 2024 TaxPub(GST) 93 (All-HC)
REFERRED :
FAVOUR : In favour of assessee
A.Y. :
IN THE ALLAHABAD HIGH COURT
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