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PRITINKER DIWAKER, ASHUTOSH SRIVASTAVA
Jps Buildtech Private Limited – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Learned counsel for the petitioner, at the very outset, submits that he is not pressing prayer No. 2.
2. Order accordingly.
3. Heard Sri Pranjal Shukla, learned counsel for the assessee and Sri Nimai Das, learned Additional Chief Standing Counsel for the State Respondents.
4. In absence of any dispute as to fact, the matter has been proceeded with the consent of parties at the fresh stage itself.
5. Challenge has been raised to the order dated 18.08.2023 passed by the Deputy Commissioner, State Tax, Sector-9, Meerut, for the tax period 2020 to 2021, whereby demand in excess to Rs. 54,76,018/- has been raised against the present petitioner.
6. Solitary ground being pressed in the present petition is, the only notice in the proceedings was issued to the petitioner on 14.07.2023 seeking its reply by 14.08.2023.
7. Relying on Section 75 (4) of the U.P. GST Act, 2017 (hereinafter referred to as the 'Act') as interpreted by a coordinate bench of this Court in Bharat Mint & Allied Chemicals v. Commissioner Commerical Tax & 2 Ors., (2022) 48 VLJ 325, it has been then asserted, the Assessing Authority was bound to afford opportunity of personal hearing to the petitioner before he ma
An assessing authority must provide an opportunity for personal hearing when an adverse decision is anticipated, aligning with natural justice principles and U.P. GST Act, 2017.
The Assessing Authority must grant an opportunity for personal hearing before passing adverse orders under the U.P. GST Act, as mandated by principles of natural justice.
The Assessing Authority must provide an opportunity for personal hearing before passing an adverse order, as per Section 75(4) of the U.P. GST Act.
The Assessing Authority must provide an opportunity for personal hearing before issuing adverse tax orders, regardless of the taxpayer's prior indication of not wanting a hearing.
The authority must provide an opportunity for personal hearing before issuing an adverse assessment order, irrespective of the taxpayer's indication against such a hearing.
A statutory obligation exists to provide an opportunity for personal hearing before passing adverse orders under the GST framework, regardless of the applicant's request.
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