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SAUMITRA DAYAL SINGH, MANJIVE SHUKLA
Atlas Cycles Haryana Ltd. – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Having heard Mr. Shubham Agrawal, learned counsel for the petitioner and Mr. Ankur Agrawal, learned Standing Counsel for the revenue, we find, section 75 (4) of the U.P. G.S.T. Act, 2017 mandates opportunity of personal hearing be granted before any adverse decision is taken against any person, here a registered person/petitioner.
2. Undeniably, the first notice issued to the petitioner under Section 73 of the Act dated 29.09.2023 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". Similar narration appears in the further notice issued to the petitioner dated 28.11.2023. 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.
3. In view of the above position admitted on the record, the only conclusion possible to be drawn is that the petitioner was never afforded any opportunity of personal hearing.
4. Thus, upon service of notice the petitioner had been called to file its reply only. Non compliance of that show cause no
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 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 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 grant an opportunity for personal hearing before passing adverse orders under the U.P. GST Act, as mandated by principles of natural justice.
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 provide an opportunity for personal hearing before passing an adverse order, as per Section 75(4) of the U.P. GST Act.
The necessity of providing a personal hearing under Section 75(4) of the UPGST Act, 2017 is a fundamental aspect of procedural fairness and natural justice.
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