2025 (4) TMI 1241 - HC - GST

Violation of principles of natural justice - Dismissal of appeal filed by the petitioner without granting an opportunity of hearing - HELD THAT - No useful purpose would be served in relegating the petitioner to the remedy of appeal at this stage. Thus the impugned orders dated 07.08.2021 19.12.2024 are quashed. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner - Petition allowed by way of remand.

Summary

The Allahabad High Court, through Hon'ble Pankaj Bhatia, J., allowed the petition challenging two orders: the dismissal of the petitioner's appeal dated 19.12.2024 and the order under Section 74 of the GST Act dated 07.08.2021. The petitioner contended that both orders were passed "without affording any opportunity of hearing," as the hearing notice was improperly uploaded in an 'additional tab' rather than the main notices tab, causing the petitioner to miss the hearing date. The Court noted that the notice fixing the hearing date preceded the deadline for submitting a reply and found no dispute on this point by the State's counsel. Holding that relegating the petitioner to appeal would be futile, the Court quashed both impugned orders and remanded the matter to the assessing authority to "pass fresh order after giving an opportunity of hearing to the petitioner." The petition was accordingly allowed.