Interpreting "Or": The Disjunctive Mandate for Personal Hearing in Tax Matters

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..... oods and Services Tax (UPGST) Act, 2017 - the mandatory requirement of providing an opportunity for personal hearing before imposing tax or penalty. The court's decision underscores the significance of upholding the principles of natural justice and fair procedure, even in administrative actions that may result in civil consequences. Arguments Presented The petitioner, a hotel owner registered .....

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..... ctive nature of the word, the court highlighted that or offers alternative paths or options, accommodating diverse individual needs and situations. The court stressed the importance of adhering to the plain and ordinary meaning of the language used in statutes, as per the principles of statutory interpretation. Significance of Personal Hearing The court underscored the pivotal role of personal hea .....

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..... vil consequences. Analysis and Decision by the Court After a comprehensive analysis, the court concluded that the respondent authorities had violated the statutory obligation u/s 75(4) of the UPGST Act by failing to afford an opportunity for personal hearing to the petitioner. Consequently, the court issued a writ of certiorari, quashing the orders passed by the respondent authorities. The court d .....

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