2025 (3) TMI 1238 - HC - GST

Dismissal of appeal preferred by the petitioner dismissed as being beyond the limitation - case of petitioner is that while passing the order under section 73 of the GST Act no hearing was granted - HELD THAT - Standing Counsel based upon the instructions does not deny the fact that any date for hearing was fixed. The order impugned also does not reflect any hearing being granted to the petitioner. Finding the same to be violative to Section 75(4) of the GST Act as well as in violation of Article 14 of the Constitution of India the orders impugned cannot be sustained and are quashed. The matter is remanded to pass fresh order in accordance with law after giving an opportunity of hearing to the petitioner. Petition allowed by way of remand.

Summary

The Allahabad High Court, presided over by Hon'ble Pankaj Bhatia, J., addressed a petition challenging two orders: one dated 09.04.2024 under Section 73 of the GST Act and another dated 25.02.2025 dismissing the petitioner's appeal as time-barred. The petitioner argued that the order under Section 73 was issued without a hearing. The Standing Counsel acknowledged that no hearing date was set, and the impugned order did not indicate that a hearing was granted. The Court found this to violate Section 75(4) of the GST Act and Article 14 of the Constitution of India. Consequently, the impugned orders were quashed, and the matter was remanded for a fresh order in compliance with the law, ensuring the petitioner is given an opportunity for a hearing. The writ petition was allowed with these observations.