Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Tax Order Nullified: Authorities Must Ensure Fair Hearing and Reasoned Decision Under Section 73 of UP GST Act HC quashed tax order under Section 73 of UP GST Act due to violation of natural justice principles. Court directed tax authorities to provide personal ...
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Provisions expressly mentioned in the judgment/order text.
Tax Order Nullified: Authorities Must Ensure Fair Hearing and Reasoned Decision Under Section 73 of UP GST Act
HC quashed tax order under Section 73 of UP GST Act due to violation of natural justice principles. Court directed tax authorities to provide personal hearing, allow fresh reply, and issue reasoned order within two months, following precedent from a previous coordinate Bench judgment. The order was set aside for procedural non-compliance with fundamental principles of fair adjudication.
Issues: Challenge to order under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 for Tax Period-July 2017-March 2018.
Analysis: The High Court heard the writ petition under Article 226 of the Constitution of India where the petitioner contested the order dated 14.12.2023 issued by the respondent No. 2 under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. The counsel for both parties presented their arguments before the Court. The Court noted that the factual scenario resembled a previous judgment of a coordinate Bench in Mahaveer Trading Company vs. Deputy Commissioner State Tax and another. The Court referred to a relevant portion of the previous judgment highlighting the importance of offering a personal hearing before passing any adverse order in adjudication proceedings. It emphasized that denying the opportunity of a personal hearing would violate fundamental principles of natural justice. The Court clarified that the impugned order could not be upheld as it contravened these principles and directed the concerned officer to allow the petitioner to submit a fresh reply, schedule a hearing, and issue a reasoned order within two months.
The Court observed that the circumstances of the present case closely mirrored those in the Mahaveer Trading Company case. Consequently, the Court found no justification to deviate from the precedent set in the earlier judgment. Subsequently, the Court quashed the impugned order dated 14.12.2023 issued by the Deputy Commissioner, State Tax, Sector-2, Kanpur, and instructed the officer to provide the petitioner with another opportunity to submit a fresh reply, conduct a hearing, and deliver a well-reasoned order within two months from the current date. The Court disposed of the writ petition based on these findings and directions.
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