M/S Al-Safa Industries Private Limited vs. State Of U.P. And 2 Others
Held
The Court held that the order was passed in violation of natural justice as no adequate opportunity for hearing or reply was given. The matter was remitted to the adjudicating authority for a fresh decision.
Facts
The impugned order under Section 73 of the UP GST Act, 2017 was passed on the same date as the notice was issued, violating principles of natural justice. The petitioner was not provided with a personal hearing.
Key Issues
Whether the order passed without affording proper opportunity of hearing and reply violates principles of natural justice.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2531 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J.
Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for the State- respondents.
To the extent, it is undisputed that the impugned order dated 04.11.2025 passed under Section 73 of the UP GST Act, 2017 for the period July 2017 to March 2018 has been passed on the date of issuance of notice itself being inescapable conclusion arises with the first requirement of principle of natural justice has been completely violated. To the extent, facts are clear from a bare perusal of the record - clearly indicating that the date fixed for furnishing reply is 04.11.2025 and no date was provided for personal hearing. That column has been marked as 'NA'. Yet, the impugned order has been passed on that date itself.
The present writ petition is disposed of on the following terms : (i) The impugned order dated 04.11.2025 is set aside and the matter is remitted to the adjudicating authority to pass a fresh order. (ii) For that purpose, the Adjudicating Authority may issue
The judgment continues below.
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