HC Set Aside Order Passed Without Hearing Due to “NA” in the “Date of Personal Hearing” Column of the Notice
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 30 June, 2023
Latest from Taxmann
Case Details: Mohini Traders v. State of U.P. - [2023] 151 taxmann.com 507 (Allahabad)
Judiciary and Counsel Details
-
- Pritinker Diwaker, CJ. & Saumitra Dayal Singh, J.
- Vishwjit for the Petitioner.
- C.S.C. for the Respondent.
Facts of the Case
The department issued a notice was issued to petitioner seeking reply within 30 days and the order was passed on determining the liability. As per the notice, the Assessing Authority had at that stage itself chosen to not give any opportunity of hearing to the assessee by mentioning “NA” against column description “Date of personal hearing”.
Therefore, the petitioner filed writ petition and submitted that no opportunity of oral hearing was given but the Assessing Authority was bound under section 75(4) of CGST Act, 2017 to afford opportunity of personal hearing before passing an adverse assessment order.
High Court Held
The Honorable High Court noted that the petitioner was denied opportunity of hearing because he had tick marked the option ‘No’ against the option for personal hearing in the reply to the show-cause-notice. However, this fact would have no legal consequence since it has been laid down by way of a principle of law that assessee is not required to request for “opportunity of personal hearing” and it remains mandatory upon the Assessing Authority to afford such opportunity before passing an adverse order.
The Court further noted that not only such opportunity would ensure observance of rules of natural of justice but it would also allow the authority to pass appropriate and reasoned order as may serve the interest of justice and allow a better appreciation to arise at the next/appeal stage, if required. Thus, it was held that the impugned was liable to be set aside and petition was allowed.
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
