Title: 𝐒𝐚𝐧𝐭𝐨𝐬𝐡 𝐓𝐫𝐚𝐝𝐞𝐫𝐬 𝐭𝐡𝐫𝐮 𝐏𝐫𝐨𝐩𝐫𝐢𝐞𝐭𝐨𝐫 𝐒𝐚𝐧𝐭𝐨𝐬𝐡 𝐊𝐮𝐦𝐚𝐫 𝐆𝐨𝐧𝐝𝐚 𝐯𝐬 𝐒𝐭𝐚𝐭𝐞 𝐨𝐟 𝐔𝐭𝐭𝐚𝐫 𝐏𝐫𝐚𝐝𝐞𝐬𝐡
Court: Allahabad High Court
Citation: Writ Tax No. 74 of 2023
Dated: 28-Aug-2023
The Allahabad High Court quashes the Demand Order (U/s 74) passed without providing the Petitioner with the opportunity of being heard.

A Show Cause Notice (S.74) was issued, and a reply could be submitted by 12-Mar-2021 but no date or time of a personal hearing was specified in the notice.

18-Mar-2021: The Petitioner appeared before the "Proper Officer" and sought further time to file the reply. 14-Jul-2021: Demand as proposed in the SCN was confirmed. Petitioner filed a belated appeal before the First Appellate Authority (S.107) which was rejected being time barred.

The Petitioner approached the High Court. Considering the Demand Order passed in violation of "Principles of Natural Justice," the Order is quashed. However, the Respondent would be at liberty to to pass a fresh order in accordance with law after giving opportunity of hearing to the concerned parties.