Case Law Details
Viswkarma Furniture Vs. Additional Commissioner Grade 2 & Anr. (Allahabad High Court)
Introduction: The Allahabad High Court recently delivered a judgment in the case of Viswkarma Furniture vs. Additional Commissioner Grade 2 & Anr., challenging an order dated 14.03.2022, and another dated 14.11.2022, under section 74 of the U.P.G.S.T. Act. The petitioner contended that the demand was assessed without affording them an opportunity for a personal hearing, contravening the mandate of Section 75(4) of the U.P. G.S.T. Act.
Background: The dispute arose when the petitioner received a show cause notice on 07.10.2021, based on a Special Investigation Branch (SIB) survey report conducted on 13.03.2019. The notice, issued under section 74 of the U.P.G.S.T. Act, prompted the petitioner to respond by 07.11.2021. However, crucially, the notice did not specify the date, time, or venue for a personal hearing.
The petitioner, in their reply, denied the allegations and requested a fair opportunity for a personal hearing, stressing the importance of not drawing adverse inferences without such an opportunity. Despite this, a reminder was sent on 27.12.2021, urging the petitioner to respond by 15.01.2022, once again failing to provide details for a personal hearing.
The order in question was passed on 14.03.2022, seemingly without affording the petitioner the requested personal hearing. Subsequently, the petitioner’s appeal, though delayed, was dismissed on 14.11.2022.
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