2024 (10) TMI 1040 - HC - GST

Maintainability of appeal - appeal dismissed as being beyond limitation - opportunity of hearing not provided - violation of principles of natural justice - HELD THAT - Considering the mandate of Section 75(4) of the GST Act as well as the following the judgment in PARTY TIME HOSPITALITY PROP. SMT. PUNITA GUPTA LKO. 2023 (9) TMI 48 - ALLAHABAD HIGH COURT , which is squarely covered to the facts of the present case, the impugned orders dated 21.02.2022 (Annexure-2) and 14.03.2024 (Annexure-1) are quashed giving liberty to the State to file a fresh demand order in accordance with law after giving opportunity of hearing. The authority shall pass order indicating the date of hearing as well as the time and place of the hearing in specific term and shall proceed accordingly in accordance with law - the writ petition is disposed off.

Summary

The High Court quashed the orders dated 21.01.2022 and 14.03.2024 for lack of opportunity of hearing under Section 73 of GST Act. The State has liberty to file a fresh demand order after granting opportunity of hearing. The authority must specify the date, time, and place of the hearing in the new order. The writ petition is disposed of.