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PRITINKER DIWAKER, ASHUTOSH SRIVASTAVA
B L Pahariya Medical Store – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Pritinker Diwaker, C.J.
Heard Sri Aditya Pandey, learned counsel for the assessee and Sri Nimai Das, learned Additional Chief Standing Counsel for the State Respondents.
2. In absence of any dispute as to fact, the matter has been proceeded with the consent of parties at the fresh stage itself.
3. Challenge has been raised to the order dated 21.03.2023 passed by the Deputy Commissioner, State Tax, Sector-1, Karvi, for the tax period July 2017 to March 2018, whereby demand in excess to Rs. 26 Lacs has been raised against the present petitioner.
4. Solitary ground being pressed in the present petition is, the only notice in the proceedings was issued to the petitioner on 12.07.2022 seeking his reply within 15 days.
5. 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 and Allied Chemicals v. Commissioner Commerical Tax and 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 may have passed an adverse assessment order. Insofar as the assessment order has raised disputed
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 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 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.
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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