M/S Shivam Enterprises Thru. Partner Pankaj Sachan vs. State Of U.P. Thru. Addl. Chief Secy. Commercial Tax Deptt. Lko. And 2 Others
Held
The Court held that an opportunity of personal hearing must be provided to an assessee before any adverse order is passed. Since this mandatory procedural requirement was not met, the impugned orders were unsustainable.
Facts
The petitioner challenged an order passed under Section 73 of the GST Act and a subsequent appeal order that dismissed the appeal as time-barred. The petitioner argued that no opportunity of hearing was granted before the Section 73 order was passed, and the date of personal hearing was prior to the date of filing the reply.
Key Issues
Whether the order passed under Section 73 of the GST Act is sustainable without granting an opportunity of personal hearing to the petitioner? Whether the appeal was rightly dismissed as being beyond limitation?
Sections Cited
Section 73, Section 75(4)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1536 of 2025 Court No. - 6 HON'BLE JASPREET SINGH, J.
Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State.
Present petition has been filed challenging the order dated 20.04.2024 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017 (for short, 'the GST Act') as well as the order dated 24.10.2025 whereby
the appeal was dismissed as being beyond limitation.
Contention of learned counsel for the petitioner is that no opportunity of hearing was granted while passing the order under Section 73 of the GST Act. It has also contended that date of personal hearing was prior to the date of filing of reply. It has also pointed out that in absence of any opportunity the order impugned cannot be sustained and this issue was dealt by the Division Bench of this Court passed in Writ Tax No.303 of 2024 [Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr; 2024:AHC:38820-DB].
Learned Additional Chief Standing Counsel, on the basis of the instructions, states that the date of personal hearing was prior to the date of filing of reply.
The judgment continues below.
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