Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in the case of Akabar Ali Transport Services v. State of U.P. [Writ Petition No. 1524 of 2023 January 09, 2024] held that the Petitioner is entitled to one opportunity of hearing before the authority to furnish his explanation and establish the facts of the case before the Assessing Authority pass a reasoned order.
Citation :
Writ Petition No. 1524 of 2023 January 09, 2024
The Hon'ble Allahabad High Court in the case of Akabar Ali Transport Services v. State of U.P. [Writ Petition No. 1524 of 2023 January 09, 2024] held that the Petitioner is entitled to one opportunity of hearing before the authority to furnish his explanation and establish the facts of the case before the Assessing Authority pass a reasoned order.
Akabar Ali Trasport Services ("the Petitioner") goods were found loaded on the truck that was intercepted on November 11, 2023, and proceedings were initiated under Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 ("the UPGST Act"). A Show Cause Notice on MOV-07 ("the Impugned Notice") was issued to the M/s Royal Enterprises ("the Dealer"). However, no Show Cause Notice ("SCN") was issued to the Petitioner to show cause why the truck may not be seized and the Revenue Department ("the Respondent") passed an ex-parte penalty order ("Impugned Order") against the Petitioner under FORM MOV-09.
Hence, aggrieved by the Impugned Order the present writ petition was filed by the Petitioner.
Whether the Assessee is entitled to one opportunity of hearing before a reasoned order is passed by the Assessing Authority?
The Allahabad High Court in Writ Petition No. 1524 of 2023 held as under:
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