The Allahabad High Court has set aside the Section 74 order, holding that the rules of natural justice ingrained in Section 75 prescribe a dual requirement — written reply and oral hearing — which must be satisfied independently. Failure to avail one opportunity does not lead to denial of the other.
The court found that the reminder notice specified “NA” (Not Applicable) against the columns for date of personal hearing, time of personal hearing, and venue for personal hearing. The court held that “the only conclusion possible to be drawn is that the petitioner was never afforded any opportunity of personal hearing.”
The court held that non-compliance with the show cause notice to submit a written reply may only close that opportunity, but by virtue of Section 75, the petitioner did not lose the right to participate at oral hearing.
M/s Anshika Associates v. State of U.P. & Another | Writ Tax No. 507/2026 | 2 April 2026 | Allahabad HC