ALLAHABAD HIGH COURT: PERSONAL HEARING MANDATARY BEFORE PASSING ADVERSE ORDERS UP GST ACT

The Allahabad High Court in the case M/S B L Pahariya Medical Store v. State of U.P. and Another observed and has held that it being mandatory for the Assessing Authority in order to provide an opportunity of personal hearing to the Assessee before any adverse order is passed against him.

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The bench comprising of Chief Justice Pritinker Diwaker and Justice Ashutosh Srivastava in the case observed and has held that not only such opportunity would ensure observance of rules of natural of justice but it would allow the authority for passing appropriate and reasoned order as may serve the interest of justice and allow for the better appreciation to arise at the next or the appeal stage.

Therefore, the Deputy Commissioner, State Tax, Sector-1, Karvi raised a demand in excess for an amount of Rs. 26 Lacs for the tax period July 2017 to March 2018.