Assessing Authority Must Provide Hearing Opportunity Before Passing An Adverse Order Even If Not Demanded | Allahabad HC
- News|Blog|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 30 August, 2023
Latest from Taxmann
Case Details: B.L. Pahariya Medical Store v. State of U.P - [2023] 153 taxmann.com 659 (Allahabad)
Judiciary and Counsel Details
-
- Pritinker Diwaker, CJ. & Ashutosh Srivastava, J.
- Aaditya Pandey for the Petitioner.
- C.S.C. for the Respondent.
Facts of the Case
In the present case, the petitioner challenged the order passed by Deputy Commissioner in which huge demand of approx. Rs. 26 Lacs had been raised against the petitioner. It was contended that proper opportunity of hearing was not provided before passing adverse order.
High Court Held
The Honorable High Court noted that as per Section 75 of CGST Act, 2017, the Assessing Authority is bound to afford opportunity of personal hearing to the assessee before passing adverse assessment order. Even otherwise in context of an assessment order creating heavy civil liability, a minimal opportunity of hearing is to be granted in real terms to the assessee.
Also, the Court noted that a coordinate bench of this Court in case of Bharat Mint & Allied Chemicals v. Commissioner Commerical Tax held that a person/assessee is not required to request for “opportunity of personal hearing” and it remained mandatory upon the Assessing Authority to afford such opportunity before passing an adverse order. Therefore, the Court held that the petition was allowed and the impugned order was liable to be set aside.
List of Cases Reviewed
-
- Bharat Mint & Allied Chemicals v. Commissioner Commercial Tax [2022] 136 taxmann.com 275/2022 (59) G.S.T.L. 394/92 GST 61 (All.) (para 7) followed.
List of Cases Referred to
-
- Bharat Mint & Allied Chemicals v. Commissioner Commercial Tax [2022] 136 taxmann.com 275/2022 (59) G.S.T.L. 394/92 GST 61 (All.) (para 5)
- Hitech Sweet Water Technologies (P.) Ltd. v. State of Gujarat [2023] 147 taxmann.com 243/2023 (72) G.S.T.L. 243 (Guj.) (para 5)
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
