UPGST: Opportunity of hearing mandatory if adverse decision is contemplated

Swati Poly Industries Pvt Ltd Vs State Of U.P. (Allahabad High Court) In this case proceedings were initiated under Section 74 against the petitioner, the manner of decision making is specified under Sub-Section (4) of Section 75 of the U.P. GST Act, which specifically provides that an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax for penalty or where an adverse decision is contemplated against such person. In the light of the said Sub-Section (4), It is argued that even if no demand in writing for hearing is made out, Sectio...