M/S Sarvshree Uma Shivam Enterprises Thru.Authorized Representative Abdul Hassan Haleem vs. State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 3 Others
Held
The Court held that the show-cause notice incorrectly mentioned the same date for personal hearing and reply submission. 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 dismissing their appeal. The primary contention was the denial of an opportunity for a personal hearing.
Key Issues
Whether the denial of a proper opportunity of personal hearing while passing an order under Section 73 of the GST Act vitiates the order.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1606 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 28.04.2024 passed under Section 73 of the GST Act as well as the order dated 17.10.2025 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 7. Orders dated 28.04.2024 & 17.10.2025 are quashed.
Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of h
The judgment continues below.
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