M/S Savitri Tech And Infra Works Private Limited Thru.Authorized Signatory Girish Chandra Dobriyal vs. State Of U.P. Thru. Prin. Secy. Deptt. State Tax Govt. Lko.
Held
The Court held that an opportunity of personal hearing must be granted before passing any adverse order in adjudication proceedings. The impugned orders were quashed as they were passed without providing such an opportunity.
Facts
The petitioner challenged an order passed under Section 73 of the GST Act and a subsequent appellate order that dismissed their appeal as time-barred. The primary contention was that no opportunity of hearing was provided before the initial order was passed.
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 delay is attributable to the non-compliance of procedural requirements by the authority.
Sections Cited
Section 73, Section 75(7)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1549 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 19.04.2024 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 17.04.2025 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. Apart from not providing any opportunity, the order is also violative of Section 75 (7) of the Act of 2017. 4. 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 in so far as the issue of opportunity of hearing is co
The judgment continues below.
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