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SAUMITRA DAYAL SINGH, DONADI RAMESH
S. S. Suppliers – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Heard Sri. Niraj Kumar Singh, learned counsel for the petitioner-assessee and Sri. Ankur Agarwal, learned counsel for the revenue.
2. Challenge has been raised to the order dated 17.03.2023 passed by respondent no.2 under Section 74(9) of the U.P. GST Act, 2017 (hereinafter referred to as the 'Act'). Primarily, it has been submitted, the above order was preceded by show-cause notice dated 01.10.2022 and a reminder notice dated 26.12.2022. However, neither that notice disclosed to the petitioner - the date, time or venue of personal hearing. In such circumstances, it has been vehemently urged, the impugned order has been passed in violation of Section 75(4) of the Act.
3. The above aspect has been considered by a coordinate bench of this Court in M/S Mohini Traders v. State of U.P. & Anr. (Writ Tax No. 551 of 2023); Neutral Citation No. - 2023:AHC:115008-DB as also in Mahaveer Trading Company v. Deputy Commissioner State Tax & Anr. (Writ Tax No. 303 of 2024); Neutral Citation No. - 2024:AHC:38820-DB.
4. In view of the facts noted above and the earlier decisions of the Court, no useful purpose may be served in keeping the present petition pending or calling for a counter affi
Procedural fairness is essential in tax proceedings; failure to provide notice of personal hearing invalidates the order.
Natural justice principles require authorities to consider objections and provide a hearing before passing adverse orders.
Adjudication orders must provide fair opportunity to the noticee; failure to do so renders proceedings irregular and contrary to statutory provisions.
The court established that the right to a personal hearing is fundamental in adjudication proceedings, and failure to provide this opportunity renders the order invalid.
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