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RAJAN ROY, MANISH KUMAR
Jagjit Enterprises Pvt. Ltd. – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Rajan Roy, J.
On 29.03.2023 we had passed the following order:
2. Learned Additional C.S.C. does not have instructions, we, therefore, proceed to hear the matter.
3. After hearing learned counsel for the parties and perusing the record what we find is that a show cause notice dated 10.06.2021 was issued to the petitioner for the tax period April, 2018-March, 2019 under section 74 of the U.P. GST Act, 2017. In the said notice, it was mentioned that the petitioner may appear before the said undersigned for personal hearing either in person or through authorized representative for representing its case on the date, time and venue if mentioned in table below. In the table mentioned in the show cause notice, last date for submission of reply was given as 12 July, 2021 but no date, time or venue mentioned for personal hearing. The petitioner admittedly did not submit any reply by 12th July, 2021 instead as pointed out by the petitioner's counsel on 10th Ju
The court emphasized the mandatory requirement of granting a hearing under Section 75(4) of the GST Act before making any adverse decisions.
Procedural errors that violate natural justice, such as scheduling personal hearings before submission deadlines, render tax assessments invalid.
The court ruled that personal hearing rights depend on a formal request by the assessee, and decisions on limitation for appeals under special statutes cannot be easily extended without valid justifi....
The court emphasized the obligation of the authority to consider the application for extension and the finding that an appeal is no substitute for revisiting an ex parte order, especially when the de....
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.
Compliance with Section 75(4) of the GST Act is essential to ensure fair hearing and upholds principles of natural justice in administrative proceedings.
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