GST: HC directs revenue to provide opportunity of hearing to ensure natural justice

Mohan Agencies Vs State of U.P. and Another (Allahabad High Court) Providing opportunity of hearing ensures natural justice and allows Revenue Department to pass appropriate orders The Hon’ble Allahabad High Court in M/s Mohan Agencies v. State of U.P. And Another [Writ Tax No. 58 of 2023 dated February 13, 2023] has set aside the order passed by the Revenue Department, on the grounds that the opportunity of personal hearing was not given to the assessee, as the same was not opted by the assessee in reply to the Show Cause Notice (“the SCN”). Held that, providing the opportunity of heari...