Order date – 10 April 2023

Parties – M/S Swati Poly Industries Pvt Ltd Vs State Of U.P. And 2 Others

Facts –

• The petitioner, M/S SWATI POLY INDUSTRIES PVT LTD, is challenging an order passed against them under Section 74 of the U.P. GST Act. 
• The petitioner argues that the order was passed without giving an opportunity of hearing, as mandated by Sub-Section (4) of Section 75 of the U.P. GST Act.
• The petitioner contends that even if no demand in writing for hearing is made out, Section 75(4) makes it mandatory to grant an opportunity of hearing where an adverse decision is contemplated.

Issue –

• Whether the order passed without giving an opportunity of being heard to the petitioner is in accordance with the law?

Order –

• The Court observed that the order dated 01.10.2020 did not accord any personal hearing to the Petitioner, as required, and mandated by Section 75(4). Based on the available record, it is evident that the petitioner was not granted personal hearing, rendering the order dated 01.10.2020 invalid.
• Therefore, it is quashed on the grounds of non-granting of personal hearing.