Opportunity of Hearing is Mandatory u/s 75(4) of UPGST Act before Imposing Tax or Penalty: Allahabad HC [Read Order]
The opportunity of hearing is mandatory u/s 75(4) of UPGST Act before imposing the tax or penalty, rules Allahabad HC
By Kalyani B. Nair - On January 30, 2024 3:00 pm - 2 mins read
In a recent decision, the Allahabad High Court observed that the opportunity of hearing is mandatory under Section 75(4) of the the Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act) before imposing the tax or penalty. The show cause notices were given asking the petitioners to show cause as to why tax and…
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