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GST Adverse Order: Assessing Authority Obliged to Offer Personal Hearing
Case Law Details
- Case Name
- Jain Medicals Vs State of U.P. and Another (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Jain Medicals Vs State of U.P. and Another (Allahabad High Court)
When it’s established as a legal principle that an assessee isn’t obligated to request a ‘personal hearing,’ the Assessing Authority must still provide this opportunity before making an adverse order. Therefore, marking ‘No’ in the personal hearing choice holds no legal consequence.
In a significant ruling, the Allahabad High Court addressed the issue of denial of oral hearing under Section 75(4) of the U.P. GST Act, 2017. The case, Jain Medicals Vs State of U.P. and Another, challenged an adv...
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