Back
PANKAJ BHATIA
Party Time Hospitality Prop. Smt. Punita Gupta Lko. – Appellant
Versus
State of U. P. – Respondent
| Table of Content |
|---|
| 1. challenging the gst demand order. (Para 3) |
| 2. failure to follow procedures in tax demand. (Para 4 , 5) |
| 3. importance of opportunity to be heard. (Para 6 , 7) |
| 4. respondent's argument on appeal timeliness. (Para 8) |
| 5. violation of natural justice principles. (Para 9) |
| 6. setting aside impugned orders. (Para 10) |
| 7. remanding for fresh orders with hearing. (Para 11 , 12 , 13) |
JUDGMENT
Pankaj Bhatia, J.
Heard learned counsel for the petitioner and learned counsel for the respondents.
2. Vide a separate order, this Court had directed the respondents to produce the original record. The original record has been produced. The same is perused.
3. Present petition has been filed by the petitioner challenging the order dated 16.11.2021 whereby the demand was confirmed against the petitioner under Section 74 of GST Act as well as the order dated 04.08.2023 whereby the appeal preferred by the petitioner was dismissed.
4. Contention of learned counsel for the petitioner is that the petitioner had taken a party lawn for running the same in terms of a lease deed executed in his favour on 01.08.2018, which is on record, and according to the petitioner, he had nothing to do with the affai
The court emphasized the mandatory requirement of granting a hearing under Section 75(4) of the GST Act before making any adverse decisions.
Compliance with Section 75(4) of the GST Act is essential to ensure fair hearing and upholds principles of natural justice in administrative proceedings.
Procedural errors that violate natural justice, such as scheduling personal hearings before submission deadlines, render tax assessments invalid.
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.
Writ petitions can be dismissed if the impugned order is based on considered replies, despite issues regarding notice sufficiency.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
