📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗗𝗲𝗺𝗮𝗻𝗱 𝗢𝗿𝗱𝗲𝗿 𝗤𝘂𝗮𝘀𝗵𝗲𝗱 𝗗𝘂𝗲 𝘁𝗼 𝗟𝗮𝗰𝗸 𝗼𝗳 𝗣𝗲𝗿𝘀𝗼𝗻𝗮𝗹 𝗛𝗲𝗮𝗿𝗶𝗻𝗴 📢 The Allahabad High Court quashed a demand order issued against Panther Security Guard Services due to a failure to schedule a personal hearing, marking the field as “N/A.”

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: Panther Security Guard Services, Thru. Proprietor Chandra Shekhar Singh vs State of Uttar Pradesh 𝗖𝗮𝘀𝗲 𝗡𝗼.: Writ Tax No. 194 of 2023 𝗗𝗮𝘁𝗲: 12-Oct-2023

𝗧𝗶𝗺𝗲𝗹𝗶𝗻𝗲 & 𝗜𝘀𝘀𝘂𝗲𝘀: 04-Aug-2021: An initial Show Cause Notice (SCN) was issued with a response deadline and personal hearing scheduled for 01-Nov-2021. Upon the assessee’s request, an extension was granted, setting a new response deadline for 25-Feb-2022. However, the personal hearing date was marked as “N/A.” The demand order was subsequently passed without a personal hearing.

⚖ 𝗖𝗼𝘂𝗿𝘁 𝗢𝗯𝘀𝗲𝗿𝘃𝗮𝘁𝗶𝗼𝗻𝘀: The High Court highlighted that no date for a personal hearing was assigned, and thus, the assessee was not afforded a fair opportunity to present their case. The court stressed that Section 75(4) of the GST Act mandates a hearing whenever an adverse order is to be issued.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Allahabad High Court quashed the demand order, emphasizing the need for procedural fairness and adherence to Section 75(4), which mandates a hearing in cases of adverse action. The court underscored the critical importance of ensuring that taxpayers have an opportunity to respond.

📜 𝗜𝗺𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀: This ruling reaffirms that GST authorities must ensure a personal hearing for taxpayers before passing adverse orders, as required under Section 75(4). 𝗧𝗲𝗮𝗺 𝗚𝗦𝗧𝗽𝗮𝗻𝗮𝗰𝗲𝗮 7503031378