GST
TRT-2025-
Allahabad High Court
Date:-09-10-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 09 October 2023
Parties: M/S Brijesh Kumar Singh Vs State Of U.P. Thru. Prin. Secy. Institutional Finance Govt. Lko. And Another
Facts –
- The Petitioner, M/S Brijesh Kumar Singh, was issued with a show cause notice by mentioning “NA” against column description "Date of personal hearing", "Time of personal hearing" and "Venue where personal hearing will be held" for the tax period 2018-19, whereby demand in excess to Rs.27,23,636/- has been raised.
Issue –
- Whether the SCN without offering personal hearing is proper?
Order –
- The Divisional Bench of Hon’ble High Court observed that the issue is closely covered by the judgment in the case of Bharat Mint & Allied Chemicals. Once it has been laid down by way of a principle of law that a person/assessee is not required to request for "opportunity of personal hearing" and it remained mandatory upon the Assessing Authority to afford such opportunity before passing an adverse order, the fact that the petitioner may have signified 'No' in the column meant to mark the assessee's choice to avail personal hearing, would bear no legal consequence.
- Even otherwise in the context of an assessment order creating heavy civil liability, observing such minimal opportunity of hearing is a must. The court compels the authority to consistently afford an opportunity for a hearing to uphold the principle of natural justice. 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.
- Accordingly, the present writ petition is allowed. The matter is remitted to the respondent to issue a fresh notice to the petitioner.
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