Maa Durga Trading And Transport Thru. Partner Shri Jai Prakash Trivedi And Another vs. State Of U.P. Thru. Commissioner State Tax Lko. And Another
Held
The Court held that the authority failed to follow principles of natural justice by not providing an opportunity of hearing and not communicating subsequent dates. The impugned order was quashed.
Facts
The petitioners challenged 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 a subsequent date.
Key Issues
Whether an ex parte order passed without proper notice and opportunity of hearing 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. - 1503 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J.
Heard Shri Rajesh Chandra Mishra, learned counsel appearing on behalf of the petitioners and learned Standing Counsel appearing for the State.
This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioners are aggrieved by impugned order dated 21.08.2024 passed under Section 73 of the GST Act, 2017 for the financial year 2019-2020. 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 UPTC 237, M/S Aroma Chemicals Vs. Union of India & Ors N
The judgment continues below.
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