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PRITINKER DIWAKER, ASHUTOSH SRIVASTAVA
Bajrang Building Material – Appellant
Versus
State of U. P. – Respondent
| Table of Content |
|---|
| 1. tax demand details against the petitioner. (Para 2) |
| 2. arguments on denial of hearing opportunity. (Para 3 , 4 , 5) |
| 3. court's analysis on hearing rights. (Para 6 , 7 , 8 , 9) |
| 4. order to set aside assessment and provide hearing. (Para 10) |
JUDGMENT
Heard Sri Aloke Kumar, learned counsel for the assessee and Sri Nimai Das, learned counsel for the revenue.
2. Challenge has been raised to the order dated 14.09.2021 passed by the Assistant Commissioner, State Tax, Sector-6, Varanasi for the tax period 2018-19, whereby demand in excess to Rs.42 lacs has been raised against the present petitioner.
3. Solitary ground being pressed in the present petition is, the only notice in the proceedings was issued to the petitioner on 12.07.2021 seeking his reply within 30 days. Referring to item no. 3 of the table appended to that notice, 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
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 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 authority must provide an opportunity for personal hearing before issuing an adverse assessment order, irrespective of the taxpayer's indication against such a hearing.
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.
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.
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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