Eveready Industries INDIA LTD. Lko. Thru. Signatory Sh. Sounik Mukherjee vs. State Of U.P. Thru. Secy. Ministry Finance , U.P. Lko. And Another
Held
The Court held that Section 75(4) of the GST Act mandates an opportunity of personal hearing when an adverse decision is contemplated against a person. The absence of a personal hearing, despite a specific request and the mention of 'NA' for hearing details in the show cause notice, violates the principles of natural justice.
Facts
The petitioner received audit notices and a show cause notice under the GST Act. The petitioner claims that no audit report was issued and the show cause notice did not provide a date, time, or place for hearing, despite a specific request for personal hearing. The impugned order was passed without granting this opportunity.
Key Issues
Whether an opportunity of personal hearing is mandatory under Section 75(4) of the GST Act when an adverse decision is contemplated, and if its denial violates principles of natural justice.
Sections Cited
Section 74, Section 75(4), Section 107
AI-generated summary — verify with the full judgment below
1 Reserved on 03.05.2024 Delivered on 31.05.2024 Neutral Citation No. - 2024:AHC-LKO:41587-DB A.F.R. Court No. - 3 Case :- WRIT TAX No. - 114 of 2024 Petitioner :- Eveready Industries India Ltd. Lko. Thru. Signatory Sh. Sounik Mukherjee Respondent :- State Of U.P. Thru. Secy. Ministry Finance , U.P. Lko. And Another Counsel for Petitioner :- Atma Ram Verma Counsel for Respondent :- C.S.C. Hon'ble Mrs. Sangeeta Chandra,J. Hon'ble Brij Raj Singh,J. (Delivered by Hon'ble Mrs. Sangeeta Chandra,J.)
Heard Sri Rahul Agarwal alongwith Sri Utkarsh Malviya, learned counsel for the petitioner and Sri Rajesh Tiwari, learned Additional Chief Standing Counsel for the State- respondents.
This petition has been filed with the following main prayers:- "Issue a Writ, Order or Direction in the nature of Certiorari quashing the impugned Order passed u/s 74 of the Uttar Pradesh Goods & Service Tax Act, 2017 bearing Reference No.ZDO90224180025M dated 19.02.2024 issued in FORM GST DRC-1 a/w the Rectification Order bearing Ref. No.ZD0904244094478 dated 27.04.2024 issued in FORM GST DRC-08, by the Respondent no.2 (Annexure no.1). (2) Issue a Writ, Order or Direction in the nature of certiorari quas
The judgment continues below.
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