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SAUMITRA DAYAL SINGH, DONADI RAMESH
Krishna Machine Tools – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Heard Shri. Parth Goswami, holding brief of learned counsel for the petitioner and Shri. Ankur Agarwal, learned counsel for the revenue.
2. Challenge has been raised to the ex-parte order dated 30.09.2023 issued by Commercial Tax Officer, Sector-4, Ghaziabad, Uttar Pradesh.
3. At the outset, it has been stated, the issue involved is squarely covered by the decision of this Court in Writ Tax No. 144 of 2024 (M/s Atlas Cycles Haryana Ltd. v. State of U.P. & Anr.), Neutral Citation No. 2024:AHC:23775-DB), vide order dated 12.2.2024.
4. Undeniably, the first notice issued to the petitioner under Section 73 of Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the Act) dated 30.09.2023 did intend to call for a reply from the petitioner but did not propose to grant personal hearing as the abbreviation "NA" was specified against the column "date of personal hearing". In that against the columns to specify the date of personal hearing, time of personal hearing and venue for personal hearing, the abbreviation "NA" i.e. Not Applicable were recorded.
5. In view of the above position admitted on the record, the only conclusion possible to be drawn is that the pe
The principles of natural justice mandate that a party must be afforded both written and oral opportunities independently, and failure to provide a personal hearing constitutes a procedural deficienc....
The court held that the failure to provide a personal hearing as mandated by Section 75(4) of the U.P. G.S.T. Act, 2017 constitutes a violation of natural justice.
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.
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 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.
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