Floor Concepts Thru.Proprietor Eklakh Ahamad vs. Addl. Commissioner Grad -Ii Appeal State Tax Judicial Dvision V Lko. And Another
Held
The Court held that an opportunity of personal hearing must be provided before passing any adverse order in adjudication proceedings. The impugned orders were quashed as they were passed without granting this mandatory opportunity.
Facts
The petitioner challenged an order passed under Section 73 of the GST Act and a subsequent appellate order that dismissed the appeal as time-barred. The petitioner argued that no opportunity of hearing was granted, and the personal hearing date was before the reply submission date.
Key Issues
Whether the order passed under Section 73 of the GST Act is sustainable without providing an opportunity of personal hearing to the assessee. Whether the appellate order dismissing the appeal as time-barred is valid when the primary issue is denial of natural justice.
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. - 1570 of 2025 Court No. - 6 HON'BLE JASPREET SINGH, J.
Heard Shri Mohd. Saleem holding brief of Shri Shujat Kidwai, learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State.
Present petition has been filed challenging the order dated 16.08.2024 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 05.12.2025, 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 per
The judgment continues below.
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