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2024 (1) TMI 625 - ALLAHABAD HIGH COURTViolation of principles of natural justice - opportunity of hearing was not provided - HELD THAT:- Since in the present cases, both tax and penalty are imposed against the petitioners and admittedly, an adverse decision is contemplated against the petitioners, therefore, under Section 75(4) of the Act of 2017, an opportunity of hearing was mandatorily required to be given by the department to the petitioners and merely marking the same as "NO" in the option cannot entitle the department to pass an order without giving any opportunity or even without waiting for the petitioners to appear on the date fixed. This Court has already taken a similar view in M/S MOHINI TRADERS VERSUS STATE OF U.P. AND ANOTHER [2023 (6) TMI 531 - ALLAHABAD HIGH COURT]. All the writ petitions are allowed on the sole ground of opportunity of hearing and the orders impugned in all four writ petitions are quashed.
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