2025 (4) TMI 1524 - HC - GST

Seeking quashing of impugned order - GST levy on mining activity effective 01.07.2017 - HELD THAT - Counsel on behalf of both the parties are agreed that the present impugned order dated January 25 2025 may be quashed and the matter may be remitted to the Adjudicating Authority for granting an opportunity of hearing to the petitioner to place its case before the Adjudicating Authority. The impugned order dated January 25 2025 is quashed and set-aside with a direction upon the Adjudicating Authority to pass a fresh order in accordance with law after granting an opportunity of hearing to the petitioner - Petition disposed off.

Summary

The Allahabad High Court, in a writ petition under Article 226 of the Constitution of India, considered the petitioner's challenge to the impugned order dated 25.01.2025 passed under Section 74 of the GST Act and the purported clarification on GST levy on mining activity effective 01.07.2017. Both parties agreed that the impugned order should be quashed. The Court accordingly "quashed and set-aside" the order dated 25.01.2025 and remitted the matter to the Adjudicating Authority with a direction to pass a fresh order "in accordance with law, after granting an opportunity of hearing to the petitioner." The Court emphasized that the petitioner must not seek "any unnecessary adjournment" during the personal hearing. The writ petition was disposed of with these directions.