Case Law Details
Atlas Cycles Haryana Ltd Vs State of U.P. (Allahabad High Court)
Introduction: The case of Atlas Cycles Haryana Ltd versus the State of U.P. before the Allahabad High Court delves into the crucial requirement of personal hearing as mandated by Section 75(4) of the U.P. G.S.T. Act, 2017. The petitioner contends that the lack of opportunity for personal hearing violated their rights, leading to an unfair outcome.
Detailed Analysis: The court scrutinizes the notices issued to the petitioner, revealing a glaring absence of provision for personal hearing. Despite the opportunity to submit a written reply, the petitioner was deprived of the chance to present their case orally. This deprivation is deemed a violation of natural justice, a fundamental aspect enshrined in the statute.
Furthermore, the petitioner’s plea regarding the closure of business operations since 2020 underscores the exigencies that might have led to the oversight in responding to the notices. The court acknowledges the petitioner’s right to participate in the adjudicative process fully and concludes that the impugned order lacked procedural integrity.
Conclusion: Consequently, the High Court sets aside the impugned order and directs the matter back to the assessing authority. The petitioner is granted an opportunity to file a final reply to the show cause notice within two weeks and to appear before the authority for oral proceedings. This verdict emphasizes the importance of procedural fairness in administrative actions under the U.P. G.S.T. Act.
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