GST DAILY – 187

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No adverse order can be passed without granting personal hearing to assessee: HC

THE Hon’ble Allahabad HIGH COURT in the case of K.J.ENTERPRISES V/s STATE OF U.P., decided on 1-2-2024

👉 Issue:-

✔️ Can Opportunity of personal hearing should be granted even if no PH demanded before passing adverse order to the assessee?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee had not been afforded with an opportunity of personal hearing by Adjudicating Authority before passing order under section 74 imposing tax and penalty, impugned order was to be set aside and Adjudicating Authority was to be directed to grant an opportunity of personal hearing to assessee.

✔️ Even if no request was received from person chargeable with tax or penalty, an opportunity of personal hearing must be granted if any adverse decision was contemplated against such person.

Section 74 read with sections 73 and 75 of Central Goods and Services Tax Act, 2017