2024 (8) TMI 903 - HC - GST

Violation of principles of natural justice - impugned order was passed ex parte and was not passed on the date fixed for hearing and for subsequent date no notice was given to the petitioner - HELD THAT - Reliance placed on the coordinate Bench judgment of this Court in M/s Shubham Steel Traders Vs. State of U.P. and Another 2024 (2) TMI 1180 - ALLAHABAD HIGH COURT where it was held that ' By not passing the order on 06.11.2023 and not communicating the next date fixed in the proceedings, the assessing authority forced the ex-parte nature of the order on the petitioner, by its own conduct.' In light of the same, as the facts of the present case are quite similar to one in M/s Shubham Steel Traders, there are no reason why this Court should take a different view of the matter. Accordingly, the impugned order dated March 1, 2024 is quashed and set aside with a direction upon the authority concerned to grant an opportunity of personal hearing to the petitioner and thereafter, pass a reasoned order in accordance with law. Petition disposed off.

Summary

The High Court of Allahabad quashed an impugned order passed under Section 74 of the Uttar Pradesh Goods and Service Tax Act, 2017 for the assessment year 2019-20 as it was passed ex parte without proper notice to the petitioner. The Court relied on a previous judgment emphasizing the importance of following natural justice principles, directing the authority to grant a personal hearing to the petitioner and pass a reasoned order.