Interpreting "Or": The Disjunctive Mandate for Personal Hearing in Tax Matters

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..... Goods and Services Tax (UPGST) Act, 2017 - the mandatory requirement of providing an opportunity for personal hearing before imposing tax or penalty. The court's decision underscores the significance of upholding the principles of natural justice and fair procedure, even in administrative actions that may result in civil consequences. Arguments Presented The petitioner, a hotel owner regist .....

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..... ) of the UPGST Act. Emphasizing the disjunctive nature of the word, the court highlighted that "or" offers alternative paths or options, accommodating diverse individual needs and situations. The court stressed the importance of adhering to the plain and ordinary meaning of the language used in statutes, as per the principles of statutory interpretation. Significance of Personal Hearing .....

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..... of personal hearing even in administrative actions with civil consequences. Analysis and Decision by the Court After a comprehensive analysis, the court concluded that the respondent authorities had violated the statutory obligation u/s 75(4) of the UPGST Act by failing to afford an opportunity for personal hearing to the petitioner. Consequently, the court issued a writ of certiorari, quashing .....

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