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Personal Hearing Mandatory Before GST Assessment
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Allahabad High Courttax

Personal Hearing Mandatory Before GST Assessment

October 10, 2026

Allahabad HC quashes adverse GST assessment for denying personal hearing under Section 75(4) of UP GST Act.

Allahabad HC: Personal Hearing Essential Before GST Order

The Allahabad High Court set aside an adverse GST assessment order on the ground that the taxpayer was denied a personal hearing as mandated under Section 75(4) of the Uttar Pradesh GST Act. The court held the omission violated principles of natural justice.

The assessment was conducted solely on documentary scrutiny without issuing notice or granting an opportunity to present oral submissions. The court stressed that personal hearing is not a mere formality but a substantive right, especially where disputed facts or complex interpretations are involved.

"Where the department's initial belief may be altered by explanation, the hearing becomes indispensable,"
it observed.

This judgment reaffirms procedural fairness in tax adjudication. Practitioners must ensure clients formally request personal hearings and record non-compliance for appellate challenges. Tax authorities are now under greater obligation to schedule hearings in contentious assessments.

Citations

  • Section 75(4), UP GST Act
Practice Areas:tax

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