M/S Sharma Timber Thru. Proprietor Radheshyam vs. State Of U.P. Thru. Prin. Secy. Secy. Tax And Registration Lko. And 2 Others
Held
The Court held that the assessing authority's conduct led to an ex-parte order by not passing it on the fixed date and failing to communicate the next hearing date. The impugned order is quashed and set aside.
Facts
The petitioner is aggrieved by an ex parte order passed under Section 73 of the GST Act. The order was not passed on the date fixed for hearing, and no notice was given for subsequent dates.
Key Issues
Whether an order passed ex parte without proper notice and communication of hearing dates violates principles of natural justice.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1596 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J.
Heard Shri Utkarsh Mishra, learned counsel appearing on behalf of the petitioner and learned Additional Chief Standing Counsel appearing for the State.
This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by impugned order dated 20.02.2025 passed under Section 73 of the GST Act by the Respondent No.3/Assistant Commissioner Ayodhya, Sector 1, State GST, Ayodhya, for the financial year 2020-2021. 3. Upon a perusal of the documents, it appears that the order was passed ex parte and was not passed on the date fixed for hearing and for subsequent date no notice was given to the petitioner.
Learned counsel appearing on behalf of the petitioner has relied on the coordinate Bench judgment of this Court in M/s Shubham Steel Traders Vs. State of U.P. and Another, Neutral Citation No.- 2024:AHC:31108-DB. The relevant extract of the said judgement is provided below:- "
Thus relying on Coordinate Bench decision of this Court in M/S Videocon D2H Limited and Ors. Vs.
The judgment continues below.
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