Manas Traders Devi Vs State of U.P. (Allahabad High Court)
The Allahabad High Court considered a writ petition challenging an adverse order passed under the U.P. GST Act, 2017 on the ground that no opportunity of personal hearing had been granted to the petitioner before passing the order.
The Court noted that Section 75(4) of the U.P. GST Act mandates that an opportunity of personal hearing must be provided before any adverse decision is taken against a registered person.
In the present case, a notice had been issued to the petitioner under Section 73(1) of the Act calling for a reply. However, the notice did not propose any personal hearing. Against the columns meant for the date, time, and venue of personal hearing, the abbreviation “NA” (Not Applicable) had been mentioned.
The Court observed that the admitted position on record clearly showed that no opportunity of oral hearing had been granted to the petitioner. According to the Court, the notice merely called upon the petitioner to submit a written reply.
The Court held that even if the petitioner had failed to submit a written reply, such failure could only result in closure of the opportunity to file the written response. It could not deprive the petitioner of the independent statutory right of oral hearing provided under Section 75 of the Act.
