GST | Allahabad HC Rejects Order Passed U/S 73(9) Due to Lack of Personal Hearing Details in SCN

The case of Virat Agencies Vs State of U.P. before the Allahabad High Court is concerned with challenges to an order passed u/s 73(9) of the Uttar Pradesh Goods and Service Tax Act, 2017. The applicant, represented by Shri Aloke Kumar, challenges the order for the Tax Period July 2017 to March 2018.

Detailed Analysis in the Case of Virat Agencies

Complaints Submitted The applicant raises 3 objections. Firstly, challenging the order validity under the State Act. Secondly, emphasizes procedural breach u/s 75(4) of the Central Act, underscoring the lack of proper notice and chance for a personal hearing. Lastly, the applicant contends against the passing of an order at the time of the pendency of a previous writ petition.

Natural Justice Violated The petitioner’s contention is been regarded by the court concerning the breach of principles of natural justice, specifically shown in Section 75(4) of the Central Act. It references a similar case where the court highlighted the importance of furnishing a chance for a personal hearing before passing an unfavourable order.

Court’s Verdict: The court in the contention of the applicant finds the merit and sets aside the impugned order ruling the same to be passed in breach of the fundamental principles of natural justice. In these matters, the self-imposed bar of another remedy could not be applicable, underscoring the importance of upholding procedural fairness.

Closure: In the case of Virat Agencies Vs State of U.P. the judgment shows the importance of complying with the principles of natural justice in adjudication proceedings. The same specifies the requirement of furnishing a fair chance for a personal hearing before passing any unfavourable order. The same ruling provides a reminder of the commitment of the judiciary to upholding procedural fairness and securing the people’s rights in legal proceedings.