2024 (6) TMI 163

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....der dated 30.12.2023 issued by the Assistant Commissioner, State Tax, Sector-2, Pratapgarh, Uttar Pradesh i.e., the respondent no.4, under Section 73 of the State Goods & Service Tax Act (Annexure No. 6 to the writ petition, respectively). (ii) issue a writ order or direction declaring that recommendation in Agenda 4 (vii) passed by Respondent No. 1 in its 49th Meeting on 18.02.2023 (Annexure No. 10) and Notification No. 09/2023-Central Tax (CGST) dated 31.03.2023 issued by Respondent No. 2 (Annexure No. 11) and Notification No. 515/XI-2-23-9(47)/17-T.C.215-U.P. Act-1-2017- Order-(273)-2023 dated 24.04.2023 issued by Respondent No. 3 (Annexure No. 12) extending the time limit prescribed under Section 73 of the GST Act are ultra vir....

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....l hearing before the Assessing Authority. 6. Relying on Section 75(4) of the U.P. GST Act, 2017 (hereinafter referred to as the 'Act') as interpreted by a coordinate bench of this Court in Bharat Mint & Allied Chemicals Vs. Commissioner Commerical Tax & 2 Ors., (2022) 48 VLJ 325, it has been then asserted, the Assessing Authority was bound to afford opportunity of personal hearing to the petitioner before he may have passed an adverse assessment order. Insofar as the assessment order has raised disputed demand of tax about Rs. 71,39,146/- , the same is wholly adverse to the petitioner. In absence of opportunity of hearing afforded, the same is contrary to the law declared by this Court in Bharat Mint & Allied Chemicals (supra). R....

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....10. Even otherwise in the context of an assessment order creating heavy civil liability, observing such minimal opportunity of hearing is a must. Principle of natural justice would commend to this Court to bind the authorities to always ensure to provide such opportunity of hearing. It has to be ensured that such opportunity is granted in real terms. Here, we note, the impugned order itself has been passed on 30.12.2023, while reply to the show-cause-notice had been entertained on 30.09.2023. The stand of the assessee may remain unclear unless minimal opportunity of hearing is first granted. Only thereafter, the explanation furnished may be rejected and demand created. 11. Not only such opportunity would ensure observance of rules of nat....