Case Law Details
Gaurav Enterprizes Vs State of U.P. and Another (Allahabad High Court)
Introduction: The case of Gaurav Enterprizes vs State of U.P. revolves around a challenge to a Goods and Services Tax (GST) liability order under Section 74. The petitioner contests the order, citing lack of opportunity for a hearing as a crucial point of contention.
Detailed Analysis: The petitioner contests an order dated 04.02.2023, which imposed GST liability under Section 74 of The Goods and Services Tax Act. Central to the challenge is the absence of a specified date of hearing in the show cause notice issued on 09.10.2022. This lack of opportunity for a hearing undermines the validity of the order.
Drawing parallels with a similar case, Writ Tax No.551 of 2023 (M/S Mohini Traders vs State of U.P. and another), the petitioner argues that their case warrants the same resolution. In the referenced case, the court found that denial of a hearing violated principles of natural justice, leading to the order being set aside.
The petitioner asserts that Section 75(4) of the Act mandates the provision of a hearing, regardless of whether the petitioner explicitly requests it. The court’s interpretation of this section in previous cases supports the petitioner’s argument. Denying an opportunity for a hearing hampers the petitioner’s ability to present their case effectively and undermines the principles of natural justice.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
