2025 (4) TMI 1520 - HC - GST

Violation of principles of natural justice - no opportunity of hearing was granted prior to passing of the order under section 73 of the Act - dismissal of appeal on the ground of time limitation - HELD THAT - The said cannot be termed as compliance of the mandatory requirement under section 75(4) of the GST Act. This issue is also covered by the judgment of this court in the case of Mahaveer Trading Company vs. Deputy Commissioner State Tax and Anr. 2024 (3) TMI 334 - ALLAHABAD HIGH COURT where it was held that the impugned order was passed in gross violation of fundamental principles of natural justice by denying the petitioner an opportunity of hearing. The matter is remanded to the assessing authority to pass a fresh order in accordance with law after giving an opportunity of hearing - Petition allowed by way of remand.

Summary

The Allahabad High Court, through Hon'ble Pankaj Bhatia, J., quashed the order dated 09.08.2024 passed under section 73 of the GST Act and the subsequent order dated 31.01.2025 dismissing the appeal as time-barred. The petitioner contended that no opportunity of hearing was granted prior to the order under section 73. The Court held that fixing the same date for reply submission and hearing does not satisfy the mandatory requirement under section 75(4) of the GST Act, relying on its prior ruling in Mahaveer Trading Company vs. Deputy Commissioner, State Tax (Writ Tax No. 303 of 2024). Consequently, the matter was remanded to the assessing authority to pass a fresh order after affording a proper opportunity of hearing. The writ petition was allowed.