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ASHWANI KUMAR MISHRA, SYED AFTAB HUSAIN RIZVI
Gaurav Enterprizes – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Petitioner is aggrieved by the order, dated 04.02.2023, whereby liability has been raised for deposit of GST under Section 74 of The GOODS AND SERVICES TAX ACT . The order impugned in the petition has been passed pursuant to the show cause notice issued under Section 74 of GST Act, on 09.10.2022. This notice contains a stipulation, 'NA' in the place of date of hearing which is required to be specified in the show cause notice .
2. Submission is that no opportunity of hearing otherwise has been given in the matter, as such the impugned order can not be sustained.
3. Learned counsel has placed reliance upon an order passed, by this Court, in Writ Tax No.551 of 2023 ( M/S Mohini Traders v. State of U.P. and another), whereby the petition was allowed by the following order, dated 03.05.2023:
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.
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.
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 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 provide an opportunity for personal hearing before passing an adverse order, as per Section 75(4) of the U.P. GST Act.
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