Case Law Details
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 2018-19, which imposed a tax demand in excess of Rs. 19,06,242 on the petitioner. The petitioner’s primary contention was that they were denied the opportunity for oral hearing during the assessment process.
The petitioner’s argument was based on Section 75(4) of the U.P. GST Act, 2017, which stipulates that “an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.”
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