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PRITINKER DIWAKER, SAUMITRA DAYAL SINGH
Mohini Traders – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Pritinker Diwaker, CJ.
Heard Sri Vishwjit, learned counsel for the assess and Sri Ankur Agarwal, learned counsel for the revenue.
2. Challenge has been raised to the order dated 21.10.2022 passed by the Assistant Commissioner, State Tax, Sector-6, Aligarh for the tax period April 2018, whereby demand in excess to Rs. 5 crores has been raised against the present petitioner.
3. Solitary ground being pressed in the present petition is, the only notice in the proceedings was issued to the petitioner on 20.05.2022 seeking his reply within 30 days. Referring to item no. 3 of the table appended to that notice, it has been pointed out, the Assessing Authority had at that stage itself chosen to not give any opportunity of hearing to the petitioner by mentioning "NA" against column description "Date of personal hearing". Similar endorsements were made against the columns for "Time of personal hearing" and "Venue where personal hearing will be held". Thus, it is the objection of learned counsel for the petitioner, the petitioner was completely denied opportunity of oral hearing before the Assessing Authority.
4. Relying on Section 75 (4) of the U.P. GST Act, 2017 (hereinafter referred
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 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.
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.
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.
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.
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