M/S Jai Chandrikey Trading Co.Thru. Proprietor Sunil Kumar Trivedi And Another vs. State Of U.P. Thru. Commissioner State Tax Lko. And Another
Held
The Court quashed and set aside the impugned orders. It directed the authority to grant the petitioner an opportunity of personal hearing and then pass a reasoned order.
Facts
The petitioners are challenging GST orders and an attachment order passed ex parte for the financial year 2020-21. The orders were allegedly not passed on the fixed hearing date, and no notice was given for subsequent dates.
Key Issues
Whether the ex parte orders passed without proper notice and opportunity of hearing violate 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. - 1527 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 09.02.2025 and attachment order dated 10.11.2025 passed under Section 73 of the GST Act, 2017 for the financial year 2020-21. 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 Videocon D2H Limited and Ors. Vs. State of U.P. and 3 Ors (2016) 93 UPTC 237, M/S Aroma C
The judgment continues below.
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