2025 (2) TMI 844 - HC - GST

Challenge to order u/s 73 of the G.S.T. Act - no opportunity of hearing was granted to the petitioner as is prescribed under Section 75(4) of the G.S.T. Act - violation of principles of natural justice - HELD THAT - The copy of instructions has been produced by the learned Standing Counsel wherein notice was sent to the petitioner however in the column of date of personal hearing N.A. was mentioned. The impugned order also does not record that any opportunity was afforded to the petitioner. 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 Limited 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. Considering the submission on the ground of non-grant of opportunity of hearing the present petition is allowed. The impugned order is quashed and the matter is remanded to pass a fresh order in accordance with law after affording an opportunity of hearing to the petitioner.

Summary

The Allahabad High Court, in a case challenging an order under Section 73 of the G.S.T. Act, found that the petitioner was not granted a mandatory opportunity of hearing as required by Section 75(4) of the Act. The court referred to a previous case, M/S Atlas Cycles Haryana Limited Versus State of U.P., where it was held that such hearing is necessary. Consequently, the court allowed the petition, quashed the order, and remanded the matter for a fresh decision after providing the petitioner with a proper opportunity for a hearing.