Adjudicating Authority must provide hearing opportunity before passing an adverse order

B L Pahariya Medical Store Vs State of U.P. (Allahabad High Court) The recent case of B.L. Pahariya Medical Store v. State of U.P [Writ Tax No. 981 of 2023 dated August 22, 2023 has cast light on a pivotal issue in the realm of judicial proceedings: the significance of the opportunity for a personal hearing before passing an adverse order. The Hon’ble Allahabad High Court’s determination brings clarity to the expectations of the Adjudicating Authority. Hon’ble Allahabad High Court set aside the demand order passed by the Adjudicating Authority and held that, the assessee is not requi...