Shubham Chaturvedi,Proprietor M/S Gaurav Enterprises vs. State Of U.P. Thru. Prin. Secy. State Tax Lko. And Another
Held
The Court held that an opportunity of personal hearing must be granted before passing an adverse assessment order, irrespective of whether the assessee requested it or indicated otherwise in the notice. The principle of natural justice requires this minimal opportunity.
Facts
The petitioner challenged an assessment order raising a tax demand. The petitioner argued that they were denied an opportunity of oral hearing as indicated by 'NA' in the notice, despite Section 75(4) of the U.P. GST Act mandating such an opportunity.
Key Issues
Whether the Assessing Authority is bound to provide an opportunity of personal hearing to the assessee before passing an adverse assessment order, even if the assessee indicated no desire for it in the notice?
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1634 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J.
Heard Sri Sunil Kumar Singh, learned counsel for the assessee and Sri Sanjay Sareen, learned counsel for the revenue.
Challenge has been raised to the order dated April 19, 2024 passed by the Commercial/State Tax Officer/Assistant Commissioner, Ambedkar nagar Sector-1, Ayodhya (A), Ayodhya for the tax period 2018-19, whereby demand has been raised against the present petitioner.
Solitary ground being pressed in the present petition is, the only notice in the proceedings was issued to the petitioner on January 23, 2024 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
The judgment continues below.
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