Swati Poly Industries Pvt Ltd Vs State of UP
Date: April 10, 2023
Subject Matter
Section 75(4) requires authorities to grant a personal hearing if an adverse decision is contemplated, even if the person charged with tax or penalty does not request it
Summary
The court heard arguments from both the petitioner and the respondent in two writ petitions concerning the same issue but different financial years. The petitioner argued that they were not given a personal hearing before an adverse decision was made…
Heard counsel for the petitioner and learned Standing Counsel for the respondent. Both the said writ petitions arises out of the same order in respect to different financial years as the issues argued are same, the same are being decided by means of the present common order for the sake of brevity, the facts of Writ Tax No. 405 of 2023 are being recorded. The contention of the counsel for the peti…