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SHEKHAR B. SARAF
Meera Glass Industries – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Shekhar B. Saraf, J.
Heard Sri Vishwjit, counsel for the petitioner and the learned Standing Counsel for the State.
2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated July 12, 2023 passed by the Additional Commissioner, Grade - 2, (Appeal), Judicial Division, State Tax, Mainpuri (hereinafter referred to as the 'Respondent No. 2') for the tax period of April, 2021.
3. Upon perusal of the record and after hearing of the counsel for the parties, it is clear that an opportunity of 'personal hearing' was not afforded to the petitioner which is a mandatory requirement under Section 75(4) of the Uttar Pradesh Goods and Services Tax, Act, 2017 (hereinafter referred to as the "Act").
4. The significance of the word "or'' in Section 75(4) of the UPGST Act, 2017 cannot be underestimated. The usage of the word "or'' extends beyond its disjunctive function; it serves as a pivotal indicator of legislative intent regarding the necessity of providing an opportunity for personal hearing. By incorporating "or'' into the statutory language, lawmakers explicitly delineate two distinct scenarios in which the opportuni
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 main legal point established in the judgment is the mandatory requirement of providing an opportunity for personal hearing as mandated by Section 75(4) of the UPGST Act, 2017, in upholding princi....
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 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 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 authority must provide an opportunity for personal hearing before issuing an adverse assessment order, irrespective of the taxpayer's indication against such a hearing.
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