2024 (8) TMI 143 - HC - GST

Challenge to adjudication passed u/s 73 of the U.P. GST Act for the period July 2017 to March 2018 - gross violation of Sections 75(4) and 75(7) of the Act - HELD THAT - Reliance has been placed on orders passed by the coordinate benches of this Court in Mahaveer Trading Company Vs. Deputy Commissioner State Tax and Another 2024 (3) TMI 334 - ALLAHABAD HIGH COURT M/S Shree Salasar Steels Vs. State of U.P. and 2 Others 2024 (3) TMI 1 - ALLAHABAD HIGH COURT and M/S Virat Agencies Vs. State of U.P. Through The Principal Secretary 2024 (4) TMI 275 - ALLAHABAD HIGH COURT where it was held that The impugned order cannot be sustained in the eyes of law. It has been passed in gross violation of fundamental principles of natural justice. The self imposed bar of alternative remedy cannot be applied in such facts. If applied it would be of no real use. Facts being identical in similar circumstances the earlier such adjudication orders are set aside. The matter is remitted to the respondent authority to pass a fresh order in accordance with law after affording due opportunity of personal hearing to the petitioner - Petition disposed off.

Summary

The High Court of Allahabad set aside an adjudication order passed under Section 73 of the U.P. GST Act for the period July 2017 to March 2018 due to violation of Sections 75(4) and 75(7) of the Act. The court referred to similar cases and ordered a fresh adjudication with a personal hearing for the petitioner. (Citation: 2024 (8) TMI 143 - ALLAHABAD HIGH COURT)