HC sets aside order where mandatory personal hearing was skipped
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 17 March, 2023
Latest from Taxmann
Case Details: Ultratech Cement Ltd. v. Union of India - [2023] 148 taxmann.com 246 (Madhya Pradesh)
Judiciary and Counsel Details
-
- Sushrut Arvind Dharmadhikari & Prakash Chandra Gupta, JJ.
- Bharat Raichandani & Ankit Premchandani for the Appellant.
- Umesh Gajankush, Ld. Addl. Adv. for the Respondent.
Facts of the Case
The petitioner filed writ petition against the adjudication order and contended that the order was passed without granting personal hearing. It was also submitted that the impugned order was an adverse decision against the petitioner and therefore, it was entitled for an opportunity of being heard.
High Court Held
The Honorable High Court noted that as per Section 75(4) of the CGST Act, 2017, personal hearing is mandatory before passing any adverse order against the assessee. In the instant case, the only reason assigned in the impugned order was that the reply filed by the petitioner was not acceptable, and no tax had been deposited by the petitioner. Therefore, the reply was rejected.
The Court noted that it was blatant cases of breach of principles of natural justice and total non-application of mind. Therefore, it was held that the order was liable to be set aside and matter was remanded for consideration before Assessing Officer other than one who had passed impugned order.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
