Opportunity of PH is must even if taxpayers has not filed reply of SCN

Last updated: 11 November 2025

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The Allahabad High Court has ruled that taxpayers have a mandatory right to an oral hearing, regardless of whether they file a written reply to a show cause notice. In the case of A To Z Car Solutions, the court found that denying an oral hearing, even when a written response was not submitted, violated natural justice principles and Section 75(4) of the UPGST Act. The assessment order was deemed unsustainable, and the case was remanded for a fresh decision with a proper personal hearing.

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in the case of A To Z Car Solutions v. State of U.P. & Ors. [Writ Tax No. - 3851 of 2025, order dated September 11, 2025] held that the assessment order under Section 73 of the UPGST Act is unsustainable where the assessee is denied the mandatory right of oral hearing, irrespective of compliance to the opportunity to file written reply.

Citation :
Writ Tax No. - 3851 of 2025, order dated September 11, 2025

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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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Attached File : 671907_5898_a_to_z_car_solutions.pdf

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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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