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SAUMITRA DAYAL SINGH, SURENDRA SINGH I
Virat Agencies – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Heard Shri. Aloke Kumar, learned counsel for the petitioner and Shri. Ankur Agarwal, learned counsel for the revenue.
2. Challenge has been raised to the order dated 23.12.2023 passed under Section 73(9) of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as the 'State Act') by the Deputy Commissioner, State Tax, Sector-11, Varanasi for the Tax Period July, 2017 to March, 2018.
3. At the outset, two objections have been raised. First, referable to Section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 read with the provision of Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Central Act'), it has been vehemently urged that no order may have been passed under the provisions of the State Act.
4. Second, it has been asserted, even otherwise the impugned order is wholly unsustainable as the same has been passed in gross violation of Section 75(4) of the Central Act. Here, it has been pointed out, the notice preceding the impugned order is of date 29.9.2023. In that, except indicating the date for filing of reply as 30.10.2023, the abbreviation "NA" was mentioned against the columns to disclose the date of
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 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 main legal point established in the judgment is that the opportunity of hearing must be comprehensive and cannot be short-circuited, and it must provide a real and meaningful opportunity for a fa....
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.
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.
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