Assessing Authority Must Provide Hearing Opportunity Before Passing An Adverse Order Even If Not Demanded | Allahabad HC
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- 2 Min Read
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- Last Updated on 30 August, 2023
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Case Details: B.L. Pahariya Medical Store v. State of U.P - [2023] 153 taxmann.com 659 (Allahabad)
Judiciary and Counsel Details
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- 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
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- 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
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- 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)
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