Tax Case Overturned Due to Denied Hearing; Court Upholds Right to Personal Hearing Under U.P. GST Act, Section 75(4.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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.....