spot_img

Authorities are required to grant personal hearing even if not sought

Date:

Share post:



the taxtalk

 15 total views

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:

 

1682647029401



Source link

LEAVE A REPLY

Please enter your comment!
Please enter your name here

spot_img
spot_img

Related articles

Which are Canada’s top five happiest cities?

The pursuit of happiness is what drives people to work hard, travel, spend time with...

Can Germany’s tourism industry become climate neutral?

In the northern German town of Ueckermünde, the Haffhus hotel and spa is a model...

Travelling with kids: Summer travel tips to keep mothers stress-free

As summer approaches, mothers everywhere gear up for the joys and challenges of travelling with...

Vistara launches non-stop Mumbai-London flight, will be operated 5 times a week

PTI | | Posted by Zarafshan Shiraz, Mumbai Full-service carrier Vistara on Thursday inaugurated its non-stop...
spot_img