M/S S.S.Enterprises Thru. Proprietor Zameer Ahamad Beg vs. Addl. Commissioner Grade Ii Appeal 5 State Tax Lko. U.P. And Another
Held
The Court held that the failure to grant an opportunity of hearing to the petitioner was a violation of due process. Following its own previous judgment, 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 primary contention was that no opportunity of hearing was provided before the initial order was passed.
Key Issues
Whether the order passed under Section 73 of the GST Act is vitiated due to non-grant of personal hearing to the petitioner.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1567 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 07.10.2024 passed under Section 73 of the GST Act as well as the order dated 29.11.2025 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 07.10.2024 & 29.11.2025 are quashed.
Matter is remanded to the assessing authority to pass fresh order after giving an opport
The judgment continues below.
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