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2025 (4) TMI 1521 - HC - GSTChallenge to order passed under section 73 of the GST Act as well as the order dated 02.12.2024 whereby the appeal was decided without giving any opportunity of hearing - violation of principles of natural justice - HELD THAT - Finding both the orders to non-compliance of mandatory requirement of under Section 75(4) of the GST Act as such both orders dated 27.12.2023 and 02.12.2024 are quashed. 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.
The Allahabad High Court, through Hon'ble Pankaj Bhatia, J., quashed the orders dated 27.12.2023 and 02.12.2024 passed under Section 73 of the GST Act and its appeal, respectively, on the ground of non-compliance with the mandatory requirement of affording an opportunity of hearing as stipulated under Section 75(4) of the GST Act. The Court emphasized that passing orders without hearing violates the procedural safeguards. Consequently, the matter was remanded to the assessing authority to pass a fresh order "in accordance with law after giving an opportunity of hearing." The writ petition was allowed.
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