Allahabad HC Reiterates Mandatory Personal Hearing in GST Law, Imposes Cost on Tax Officer

Merino Industries Ltd. Vs State of Uttar Pradesh and another (Allahabad High Court) Allahabad High Court Reiterates Mandatory Personal Hearing Under GST Law; Imposes exemplary Cost on Tax Officer for Violation It is common knowledge that Income Tax & GST officials do not provide personal hearing before imposing additional taxes and specially penalties, inspite of specific requests by the assessees. Such an action of the Tax Authorities is violative of the principles of Natural Justice and is liable to be quashed by the Courts. In a significant ruling reinforcing the principles of natural j...