M/S Sharma Timber Thru. Proprietor,Radheshayam vs. State Of U.P. Thru. Prin. Secy. Tax Registration And 3 Others
Held
The Court held that the failure to grant a proper opportunity of hearing vitiated the order. Following a previous judgment on a similar issue, the Court quashed the impugned orders.
Facts
The petitioner challenged an order passed under Section 73 of the GST Act and a subsequent appellate order. The main contention was that no opportunity of hearing was granted before the initial order was passed.
Key Issues
Whether the order passed under Section 73 of the GST Act is liable to be quashed for want of proper opportunity of hearing.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1615 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 order dated 08.08.2023 passed under Section 73 of the GST Act as well as the order dated 04.10.2025 whereby the appeal was dismissed.
Contention of learned counsel for the petitioner is that no opportunity of hearing was granted while passing the order under Section 73. 4. Learned Standing Counsel, based upon instructions, states that in the show-cause notice, same date was mentioned for personal hearing and date
Orders dated 08.08.2023 & 04.10.2025 are quashed.
Matter is remanded to the assessing authority to pass fresh order after giving an op
The judgment continues below.
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