Opportunity of Personal Hearing is Must Before Passing an Adverse Order Even if Assessee Didn’t Opt it | Allahabad HC

  • Blog|News|GST & Customs|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 6 September, 2023

Recent Posts

Blog, News, GST & Customs

Bail Granted Due to Investigation Lapses in Issuing Fake Invoices Under GST | HC

Blog, News, Insolvency and Bankruptcy Code

Delisting of Equity Shares Under Approved Resolution Plan Would Be Governed by IBC; Overrides SEBI Delisting Norms | HC

Latest from Taxmann

Personal Hearing

Case Details: Dana Pani v. State of U.P. - [2023] 154 taxmann.com 84 (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 notice was issued to petitioner seeking its reply within 30 days. However, the Assessing Authority had chosen not to give any opportunity of hearing to petitioner by mentioning “NA” against column description “Date of personal hearing”. Thereafter, an order imposing demand was passed against the petitioner. It filed writ petition and contended that opportunity of hearing was not granted.

High Court Held

The Honorable High Court noted that the department mentioned “NA” against the columns for “Time of personal hearing” and “Venue where personal hearing will be held” in notice. The Court further noted that it has been laid down by way of a principle of law that a person/assessee is not required to request for “opportunity of personal hearing”. It would be mandatory upon Assessing Authority to afford such opportunity before passing an adverse order and mere fact that petitioner might have signified ‘No’ in column to avail personal hearing, would bear no legal consequence. Therefore, it was held that the impugned order was to be set aside and matter was to be re-adjudicated.

List of Cases Reviewed

List of Cases Referred to

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.

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

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