A To Z Car Solutions Vs State of U.P. And 2 Others (Allahabad High Court)
The Hon’ble Allahabad High Court in the case of A To Z Car Solutions v. State of U.P. & Ors. [Writ Tax No. – 3851 of 2025, order dated September 11, 2025] held that the assessment order under Section 73 of the UPGST Act is unsustainable where the assessee is denied the mandatory right of oral hearing, irrespective of compliance to the opportunity to file written reply.
Facts:
A To Z Car Solutions (“the Petitioner”) is a registered taxpayer under the UPGST Act (“the Act”) and was served with a notice under Section 73(1) followed by a reminder seeking written reply concerning discrepancies in its returns.
The State of U.P. & 2 Others (“the Respondent”) initiated assessment proceedings, with notices that called only for a written reply and explicitly marked all columns for personal hearing as “NA” (Not Applicable), thus not granting any oral hearing opportunity to the Petitioner.
The Petitioner contended that not providing a personal hearing contravened Section 75(4) of the Act and the principles of natural justice incorporated therein, which demand a dual opportunity, i.e written reply and oral hearing. The Petitioner said it could have clarified the discrepancies, had a personal hearing been granted.
