Case Law Details
Mahaveer Trading Company Vs Deputy Commissioner State Tax And Another (Allahabad High Court)
Introduction: The case of Mahaveer Trading Company versus the Deputy Commissioner, State Tax, emerged from a dispute over an order passed under the Uttar Pradesh Goods and Services Tax Act, 2017. This article delves into the intricacies of the judgment rendered by the Allahabad High Court on November 9, 2023.
Detailed Analysis: The crux of the matter lay in the petitioner’s contention regarding the violation of procedural law under taxing statutes. The petitioner challenged the order passed by the Deputy Commissioner, asserting that the opportunity for a personal hearing, a fundamental aspect of natural justice, was not granted. The petitioner relied on Section 75(4) of the Act, which mandates the provision of a hearing upon request or in anticipation of an adverse decision.
The High Court meticulously examined the proceedings, noting that while the petitioner had submitted replies to show-cause notices on three occasions, no further opportunity for personal hearing was extended. The court emphasized the significance of personal hearings in adjudication proceedings, highlighting the denial of this right as a violation of fundamental principles of natural justice.
Furthermore, the court addressed the preliminary objection raised regarding the availability of the remedy of appeal under Section 107 of the Act. It elucidated that the self-imposed bar of alternative remedy cannot be applied in cases where fundamental principles of natural justice are breached, as it would be counterproductive to the interest of justice.
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