Assessee is entitled to one opportunity of a personal hearing before the Authority passes the order

Last updated: 27 January 2024

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Quick Summary

The Allahabad High Court has ruled that taxpayers are entitled to at least one opportunity to be heard before a GST authority issues a final order. This ensures that the assessee can present their case and establish facts before a decision is made. The court emphasised that such hearings are crucial, especially when orders can adversely affect valuable assets like a transporter's truck.

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in the case of Akabar Ali Transport Services v. State of U.P. [Writ Petition No. 1524 of 2023 January 09, 2024] held that the Petitioner is entitled to one opportunity of hearing before the authority to furnish his explanation and establish the facts of the case before the Assessing Authority pass a reasoned order.

Citation :
Writ Petition No. 1524 of 2023 January 09, 2024

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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