For this particular case, the Allahabad high court ruled that section 75(4) of the Uttar Pradesh Goods and Service Tax Act would be obligatory despite when there is no demand in writing for the hearing would have incurred. Hence the bench cancelled the order issued without providing the chance of hearing to the applicant.
Upon the issued order without providing the chance of hearing the writ petition was furnished via the applicant Swati Poly Industries Pvt Ltd.
Nishant Mishra and Yashonidhi Shukla who is the applicant’s counsel provided that the proceedings were being executed under section 74 against the applicant, the method of decision-making would get mentioned under sub-section (4) of section 75 of the UP GST act that certainly furnishes that the chance of hearing will be allowed in which the required would have been obtained in writing from an individual levied to tax for the penalty or where the adverse decision would be considered against the same individual.
Moreover, the GST council has provided that despite when there is no demand in writing for a hearing would have incurred then section 75(4) would be made obligatory to provide the chance of a hearing in which the adverse decision is regarded.
The council that stands for the state argued that the order on 1.10.2020 does not indicate that any personal hearing was provided to the applicant before issuing the order, the inescapable conclusion through the material present on the record is that the applicant was not been allotted with the personal hearing that has been needed and would be obligatory under section 75(4) on the only basis that the order on 1.10.2020 would have cancelled. Freedom has been secured for the respondents for concluding the proceedings as per the law afresh if recommended.
Hence the single bench of Justice Pankaj Bhatia permitted the petition furnished via the applicant.
| Case Title | M/S Swati Poly Industries Pvt Ltd Vs. State Of U.P. And 2 Others |
| Citation | WRIT TAX No. – 405 of 2023 |
| Date | 10.04.2023 |
| Petitioner | Nishant Mishra, Yashonidhi Shukla |
| Respondent | C.S.C. |
| Allahabad High Court | Read Order |
