Hearing Opportunity Mandatory for GST liability Determinations: Allahabad HC

Eveready Industries India Ltd Vs State of U.P. (Allahabad High Court) In a significant judgment, the Allahabad High Court has reiterated the necessity of granting a personal hearing before determining tax liabilities under the GST Act. This judgment came in the case of Eveready Industries India Ltd. Vs. State of Uttar Pradesh, highlighting the mandatory procedural requirement under Section 75(4) of the GST Act. Eveready Industries India Ltd. was issued a show cause notice by the Uttar Pradesh Goods and Services Tax authorities, following an audit of the company’s accounts. The notice, ho...