Kesh Babu Vs State of U.P. and Another (Allahabad High Court)
The Allahabad High Court ruled on the writ petition filed by Kesh Babu, challenging the orders issued under Sections 23 and 161 of the Uttar Pradesh GST Act, 2017, concerning the tax period from July 2017 to March 2018. The petitioner argued that the orders were passed without granting him a personal hearing, as required under Section 75(4) of the UPGST Act. He sought quashing of the orders dated December 29, 2023, and June 27, 2024, along with the notice issued on August 25, 2022.
The court referred to its earlier decision in the case of Mahaveer Trading Company vs. Deputy Commissioner State Tax, where it emphasized the necessity of providing an opportunity for a personal hearing before passing adverse orders. Applying the same principle, the court set aside the impugned orders and directed the Deputy Commissioner to allow the petitioner to submit a fresh reply, schedule a hearing, and issue a reasoned order. The entire process was mandated to be completed within two months. The writ petition was thus disposed of, ensuring adherence to procedural fairness under the UPGST Act.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
