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Authorities are required to grant personal hearing even if not sought by the taxpayer for adverse orders
In the case of Swati Poly Industries Pvt Ltd vs State of UP, the petitioner argued that they were not given a personal hearing before an adverse decision was made against them under Section 74 of the U.P. GST Act.
The court found that Section 75(4) of the Act requires authorities to grant a personal hearing if an adverse decision is contemplated, even if the person charged with tax or penalty does not request it.
The court found that the petitioner was not granted a personal hearing, and consequently, the order against them was quashed. The same decision was made for the other writ petition. In simple words, the court held that the authorities must grant a personal hearing before making an adverse decision, and since the petitioner was not given a personal hearing, the order against them was cancelled
The copy of the order is as under: