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The Allahabad High Court addressed the denial of a personal hearing in a tax assessment case, emphasizing the mandatory nature of such hearings u/s 75(4) of the U.P. GST Act, 2017. The Court reiterated that principles of natural justice necessitate providing an opportunity for a personal hearing before passing adverse orders. The Court set aside the impugned order and remitted the case for fresh proceedings, ensuring the petitioner's right to a fair hearing.
The Allahabad High Court addressed the denial of a personal hearing in a tax assessment case, emphasizing the mandatory nature of such hearings u/s 75(4) of the U.P. GST Act, 2017. The Court reiterated that principles of natural justice necessitate providing an opportunity for a personal hearing before passing adverse orders. The Court set aside the impugned order and remitted the case for fresh proceedings, ensuring the petitioner's right to a fair hearing.
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