Eveready Industries India Ltd Vs State of U.P
Date: May 31, 2024
Subject Matter
Not providing an opportunity for a personal hearing, especially when requested, constitutes a violation of natural justice
Summary
The Allahabad High Court reiterated the necessity of granting a personal hearing before determining tax liabilities under the GST Act in the case of Eveready Industries India Ltd. Vs. State of Uttar Pradesh. The court emphasized the mandatory procedu…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Rahul Agarwal alongwith Sri Utkarsh Malviya, learned counsel for the petitioner and Sri Rajesh Tiwari, learned Additional Chief Standing Counsel for the State-respondents. 2. This petition has been filed with the following main prayers:- “Issue a Writ, Order or Direction in the nature of Certiorari quashing the impugned Ord…