Tax Order Upheld: Petitioner Missed Hearing, Retains Right to Appeal Under Section 107

HC dismissed writ petition challenging tax order. Court found petitioner was provided opportunity for personal hearing but failed to attend. Standing Counsel demonstrated proper notice was issued. Petitioner allowed to approach Appellate Authority under Section 107 for further remedy. Order upheld based on procedural compliance with natural justice principles.

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Issues involved: Violation of principles of natural justice in passing the order without granting personal hearing.

Summary:
The petitioner filed a petition seeking to quash an order passed by respondent No. 3, alleging a violation of natural justice principles. The petitioner argued that the order was passed without granting a personal hearing, contrary to the provisions of Section 75 of the Uttar Pradesh Goods and Services Tax Act. The petitioner cited previous court interpretations and orders to support their claim. However, the Standing Counsel pointed out that the petitioner was indeed granted a personal hearing opportunity, which the petitioner did not attend. The court referred to a previous order and an office memo issued by the Commissioner, Commercial Tax, U.P., emphasizing the importance of scheduling personal hearings properly. The court noted that the petitioner did not challenge the office memo and concluded that the opportunity for a personal hearing was provided, but the petitioner chose not to avail it. Citing legal precedent, the court dismissed the writ petition, allowing the petitioner to approach the Appellate Authority under Section 107.

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