Providing opportunity of hearing ensures natural justice and allows Revenue Department to pass appropriate orders
Last updated: 24 February 2023
Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in M/s Mohan Agencies v. State of U.P. And Another [Writ Tax No. 58 of 2023 dated February 13, 2023] has set aside the order passed by the Revenue Department, on the grounds that the opportunity of personal hearing was not given to the assessee, as the same was not opted by the assessee in reply to the Show Cause Notice ("theSCN"). Held that, providing the opportunity of hearing would ensure observance of rules of natural justice and allow the Respondent to pass appropriate and reasoned orders in order to serve the interest of justice and allow a better appreciation to arise at the appeal stage. Remitted the matter back to the Revenue Department.
Citation :
Writ Tax No. 58 of 2023 dated February 13, 2023
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Bimal Jain
Published in GST
Views : 317
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