Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Order Passed u/s 74 of UP GST Act Lacks Opportunity of Hearing: Allahabad HC directs De Novo Assessment
Appeal Against Order
The Allahabad High Court quashed orders issued under Section 74 of the UP GST Act, 2017, on February 22, 2023, and January 16, 2023, citing a violation of natural justice as the petitioner was not granted a hearing.
The petitioner, represented by Shubham Agarwal, referenced a judgment by Justice Pankaj Bhatia in M/s Daimond Steel vs. State of U.P., which clarified that best judgment assessments are impermissible under Section 74. Justice Shekhar B. Saraf upheld this view, emphasizing mandatory hearings under Section 75(4) for adverse orders.
The court directed a de novo assessment with a hearing, to be completed within three months, allowing the writ petition without costs.
