2024 (12) TMI 451 - HC - GST

Dismissal of appeal preferred by the petitioner on the ground of time limitation - no opportunity of hearing was granted to the petitioner - violation of principles of natural justice - HELD THAT - The issue with regard to non grant of hearing was considered by the Division Bench of this Court in the case of M/S. ATLAS CYCLES HARYANA LTD. VERSUS STATE OF U.P. AND ANOTHER 2024 (2) TMI 942 - ALLAHABAD HIGH COURT and held that the provisions of Section 75(4) of the GST Act are mandatory. Without going to the arguments with regard to limitation and considering the submissions on the ground of non-grant of opportunity of hearing, the petition is allowed. Both the orders are quashed.

Summary

The petitioner challenged orders under GST Act for being beyond limitation and lack of hearing. Court quashed orders, citing mandatory hearing requirement. Respondent to issue fresh order with hearing opportunity. Petitioner can raise limitation issue later.