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S 75(4) UPGST Act | Failure To File Reply To Show-Cause Notice Does Not Take Away Right Of Personal Hearing: Allahabad High Court

The Allahabad High Court has held that not filing a reply to a show cause notice does not take away the opportunity for personal hearing mandated under Section 75(4) of the Uttar Pradesh Goods and.

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Allahabad High Court Weekly Round-Up: February 5 To February 11, 2024

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75(4) UPGST Act| Even If There Is No Request For Personal Hearing, Must Be Heard Before Adverse Decision: Allahabad High Court

The Allahabad High Court has held that before taking any adverse decision under the Uttar Pradesh Goods and Service Tax Act 2017, an opportunity of hearing must be provided to the assesee even if.

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UPGST | Burden To Prove Intention To Evade Tax Lies Solely On Department: Allahabad High Court

UPGST | Burden To Prove Intention To Evade Tax Lies Solely On Department: Allahabad High Court
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UPGST | Opportunity Of Hearing Mandatory Under S75(4) Before Imposing Tax/Penalty: Allahabad High Court

The Lucknow Bench of the Allahabad High Court held that before passing of any adverse order, such as imposing tax or penalty, opportunity of hearing is mandatory under Section 75(4) of the Uttar.

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