M/S MEERA GLASS INDUSTRIES VERSUS STATE OF UP AND 2 OTHERS

Citation: 2024 taxo.online 703

The case involves that, the court heard from the petitioner's counsel, Vishwjit, and the State's Standing Counsel. The petitioner challenged an order from July 12, 2023, issued by the Additional Commissioner regarding taxes for October 2021.

The court found that the petitioner was not given a mandatory “personal hearing” opportunity, as required by Section 75(4) of the UPGST Act, 2017.

The court emphasized the significance of the word “or” in Section 75(4), indicating that personal hearing is essential either upon request or when adverse orders are contemplated. This provision ensures fairness and justice in tax matters, allowing individuals to present their case and respond to allegations directly.

Referring to precedent cases, the court held that the failure to provide a hearing violates natural justice principles.

Therefore, the court issued a writ of certiorari against the orders from July 12, 2023, and August 18, 2022, quashing them. The Joint Commissioner is directed to provide the petitioner with a personal hearing and pass a reasoned order within six weeks.

Consequently, the writ petition is allowed.

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