Buddha Resorts Pvt. Ltd Vs State of U.P (Allahabad High Court)
The petition challenged an adjudication order dated 30.03.2024 passed under Section 73(9) of the U.P. GST Act, 2017 for the tax period 2018–19. The petitioner contended that the essential requirements of natural justice were violated as no reasonable opportunity of personal hearing was granted. It was submitted that the date fixed for personal hearing coincided with the date fixed for filing the reply, and in the reminder dated 04.03.2024, the column for date and time of personal hearing mentioned “NA.” Reliance was placed on an earlier writ decision to support this contention.
The facts relating to the absence of a proper personal hearing were not disputed by the State. The Court observed that the rules of natural justice are well established and do not permit exceptions in such circumstances. It held that unless the petitioner is put to notice regarding the proposed demand and is given an adequate opportunity to present its case, any adjudication order would remain procedurally defective. In view of the admitted position, the Court found no useful purpose in keeping the petition pending, calling for a counter affidavit, or relegating the petitioner to the appellate forum.
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