M/S Nanpara Scrap Traders Thru.Sole Proprietor Mohd.Faruk Khan vs. State Of U.P. Thru. Prin. Secy. State Tax Lko. And 3 Others
Held
The Court held that the order under Section 74 was passed without affording the mandatory opportunity of hearing to the petitioner. Consequently, both the Section 74 order and the appeal order were quashed.
Facts
The petitioner challenged orders passed under Section 74 of the GST Act and a subsequent appeal dismissal. The primary contention was the lack of a hearing before the Section 74 order.
Key Issues
Whether the order under Section 74 of the GST Act was passed in violation of the principles of natural justice by not providing an opportunity of hearing.
Sections Cited
Section 74, Section 75(4)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1630 of 2025 Court No. - 8 HON'BLE MANISH KUMAR, J.
Heard learned counsel for the petitioner and learned Standing Counsel for the State.
Present petition has been filed challenging the orders dated 29.06.2022 passed under Section 74 of the GST Act as well as the order dated 24.09.2025 whereby the appeal was dismissed as being beyond limitation.
Contention of learned counsel for the petitioner is that no hearing was accorded prior to passing of the order under Section 74 of GST Act which is contrary to the mandate of Section 75(4) of GST Act.
The said argument is not disputed by learned Standing Counsel, based upon instructions.
On the said sole ground, present petition is allowed.
Orders dated 29.06.2022 & 24.09.2025 are quashed.
Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. December 17, 2025 Nitesh Versus Counsel for Petitioner(s) : Somesh Tripathi, Anuj Dubey Counsel for Respondent(s) : C.S.C. (Manish Kumar,J.) M/S Nanpara Scrap Traders Thru.Sole Proprietor Mohd.Faruk Khan .....Petitioner(s) State Of
The judgment continues below.
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