Home Case Index All Cases GST GST + HC GST - 2024 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 784 - ALLAHABAD HIGH COURTViolation of principles of natural justice - order under Section 74 of the Act was passed without granting any opportunity of hearing to the petitioner - HELD THAT:- Upon an examination of the material on record, it is found that this will be an exercise in futility to grant time for filing the counter affidavit, as the point involved in this writ petition is only a point of law. Firstly, as held by this Court in M/S SHREE SAI PALACE VERSUS STATE OF U.P. AND OTHERS [2024 (3) TMI 49 - ALLAHABAD HIGH COURT] this Court has held that if an adverse order is passed under Section 74 of the Act, it is mandatory that opportunity of hearing be granted under Section 75(4) of the Act. On this very basis, the impugned orders do not have any legs to stand and are liable to be quashed and set aside. Furthermore, the judgement relied upon by the learned counsel for the petitioner in M/S DAIMOND (DIAMOND) STEEL VERSUS STATE OF UP AND 3 OTHERS [2023 (4) TMI 497 - ALLAHABAD HIGH COURT]is also buttressing the arguments of the petitioner that the adjudication carried out by the authorities below was nothing but a best judgement assessment, and accordingly, is against the principles as established in law. The impugned orders dated February 22, 2023 and January 16, 2023 are quashed and set aside with a direction upon the authorities to carry out de novo assessment, after granting opportunity of hearing to the petitioner, within a period of three months from date - petition allowed.
|