2025 (2) TMI 789 - HC - GST

Challenge to order passed u/s 73 of the GST Act - appeal has been dismissed as being beyond limitation - passed without giving a mandatory hearing - principles of natural justice - HELD THAT - Considering the fact that the mandatory provisions of Section 75(4) are essentially to be followed and the same has not been followed as is clear from the perusal of the orders impugned. On the said limited ground the impugned orders 13.12.2023 and the order dated 30.01.2025 are quashed. The writ petition is allowed. The matter is remanded to pass orders afresh after giving opportunity of hearing to the petitioner.

Summary

The petitioner challenged orders under the GST Act for lack of mandatory hearing under Section 75(4). Despite dismissal of a previous writ petition due to an alternative appeal remedy, the current petition succeeded as the orders were quashed for failure to follow mandatory provisions. The court remanded the matter for a fresh hearing, directing refund of the appeal deposit.