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Allahabad HC Reiterates Mandatory Personal Hearing in GST Law, Imposes Cost on Tax Officer
Case Law Details
- Case Name
- Merino Industries Ltd. Vs State of Uttar Pradesh 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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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 princi...
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