M/S Agarwal Traders Thru.Authorized Signatory vs. State Of U.P. Thru. Prin. Secy. (Deptt. Of State Tax) Lko. And 2 Others
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 because a proper opportunity for personal hearing was denied to the petitioner.
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 the original notice was undated and lacked a personal hearing date, violating principles of natural justice.
Key Issues
Whether the denial of a personal hearing to the petitioner before passing an order under Section 73 of the GST Act violates principles of natural justice. Whether the appellate order dismissing the appeal as time-barred was justified given the circumstances of the original order.
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. - 1530 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 18.04.2024 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 25.09.2025 whereby
the appeal was dismissed as being beyond limitation.
Learned counsel for the petitioner has drawn the attention of the Court to Page-48 of the paper-book to indicate that it is the notice upon which the assessing authority had formed its satisfaction that despite the opportunity, the petitioner did not respond. It is pointed that first set of notice is undated. It only mentions the date upon which the petitioner could have furnished its reply, however, there is no intimation regarding the date of personal hearing and thus, the orders fall fault of the dictum of 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
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.