Whether demand Order can be issued without granting an opportunity of being heard ?
Issue Favourable to Tax Payer ?:- yes
Held - Once the reply to the show cause notice was filed, the indication made in the order impugned that no reply has been filed and various pleas,.....
Issue Favourable to Tax Payer ?:- yes
Held - This Court having considered the submissions made by the learned counsel for the parties has gone through the leading judgment in the case o.....
Issue Favourable to Tax Payer ?:- no
Held - The show cause notice clearly states that the petitioner was being provided an opportunity of personal hearing......
Issue Favourable to Tax Payer ?:- yes
Held - Section 75(4) of the U.P. GST Act, 2017 reads as under: "An opportunity of hearing shall be granted where a request is received in writi.....
Issue Favourable to Tax Payer ?:- no
Held - It transpires that no reply to the “SCN” was ever submitted by the petitioner. Even the date of personal hearing was fixed four times i......
Issue Favourable to Tax Payer ?:- yes
Held - Considering the peculiar facts situation in the instant case, namely that by way of a third party garnishee order, the entire tax demanded f.....
