2024 (6) TMI 161 - HC - GST

Challenge to impugned order - opportunity of personal hearing not granted to the Petitoner - violation of principles of natural justice - HELD THAT - The arguments made by learned counsel for the petitioner is not satisfying that no opportunity of personal hearing was given to the petitioner. It is evident from the order impugned that opportunity was given and date was fixed for 15.04.2024, but the petitioner chose not to avail such opportunity. In view of the law settled by Hon'ble Supreme Court in UNION OF INDIA (UOI) AND ORS. VERSUS RAM PHAL 1996 (2) TMI 601 - SUPREME COURT , the arguments made by the counsel for the petitioner regarding denial of opportunity cannot be countenanced. The writ petition is dismissed with the liberty to the petitioner to approach the Appellate Authority under Section 107.

Summary

Issues involved: Violation of principles of natural justice in passing the order without granting personal hearing.

Summary:
The petitioner filed a petition seeking to quash an order passed by respondent No. 3, alleging a violation of natural justice principles. The petitioner argued that the order was passed without granting a personal hearing, contrary to the provisions of Section 75 of the Uttar Pradesh Goods and Services Tax Act. The petitioner cited previous court interpretations and orders to support their claim. However, the Standing Counsel pointed out that the petitioner was indeed granted a personal hearing opportunity, which the petitioner did not attend. The court referred to a previous order and an office memo issued by the Commissioner, Commercial Tax, U.P., emphasizing the importance of scheduling personal hearings properly. The court noted that the petitioner did not challenge the office memo and concluded that the opportunity for a personal hearing was provided, but the petitioner chose not to avail it. Citing legal precedent, the court dismissed the writ petition, allowing the petitioner to approach the Appellate Authority under Section 107.