Mandatory Personal Hearing Before Adverse GST Assessment Order: Allahabad HC

Dana Pani Vs State of U.P. (Allahabad High Court) In a recent judgment, the Allahabad High Court, in the case of Dana Pani Vs. State of U.P., emphasized the significance of affording an opportunity for personal hearing to the assessee before passing an adverse tax assessment order. The court clarified that marking ‘No’ in the column meant to indicate the choice to avail personal hearing would have no legal consequence. Detailed Analysis: The case in question involved a challenge to an order issued by the Assistant Commissioner of State Tax, Sector-1, Gorakhpur, for the tax period 2...