M/S Gulshan Veneer Gstin 09Ainpg3365R2Zf Thru. Proprietor Manish Goyal vs. State Of U.P. Thru. Prin. Secy. State Tax Lko And 2 Others
Held
The Court held that the impugned orders were unsustainable as the petitioner was not granted a personal hearing as mandated by Section 75(4) of the GST Act. The appellate order was also flawed for dismissing the appeal solely on delay without considering the merits.
Facts
The petitioner challenged an order passed under Section 74 of the U.P. GST Act and a subsequent appellate order that dismissed their appeal as time-barred. The petitioner argued that they were not given an opportunity of hearing, violating principles of natural justice.
Key Issues
Whether the impugned orders are liable to be quashed for violation of principles of natural justice due to denial of opportunity of hearing and dismissal of appeal on delay.
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. - 1601 of 2025 Court No. - 8 HON'BLE MANISH KUMAR, J.
Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State.
By means of the instant petition, the petitioner has assailed the order dated 23.10.2024 passed under Section 74 of the U.P. GST Act as well as the appellate order dated 23.08.2025, whereby the appeal was dismissed as being beyond limitation.
The submission of the learned counsel for the petitioner is that the impugned order has been passed without affording opportunity of hearing as contemplated in Section 75(4) of the GST Act, and thus the impugned orders being patently in breach of principles of natural justice, is not sustainable and deserves to be quashed.
It has also been urged that the appeal preferred by the petitioner was also non-suited purely on the ground of delay. The submission is that once the initial order was bad and the appeal has also been rejected only on the ground that the authorities does not have the power to condone the delay. In such circumstances, there is a clear violation of the principles of natural justice. The pe
The judgment continues below.
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