Personal Hearing Mandated Under UPGST Act Section 75(4), Regardless of Request: HC

K.J. Enterprises Vs State of U.P. And Others (Allahabad High Court) Introduction: In a significant decision, the Allahabad High Court, in the case of K.J. Enterprises vs. State of U.P., emphasized the mandatory nature of personal hearings in tax cases under Section 75(4) of the UPGST Act, 2017. The petitioner, a proprietorship firm engaged in scrap job work and machinery parts trading, challenged an order imposing tax and penalties. The court’s ruling sheds light on the importance of procedural fairness and adherence to natural justice. Detailed Analysis: The petitioner’s grievance...