M/S Mishra Agencies Thru. Proprietor Meena Mishra vs. State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 3 Others
Held
The Court found that the impugned order was passed without proper application of mind and thus violated Article 14 of the Constitution. Consequently, both the recovery order and the appellate order were quashed.
Facts
The petitioner challenged an order for recovery under Section 73 of the GST Act and a subsequent appellate order that dismissed their appeal as time-barred. The petitioner argued they were not granted an opportunity of hearing before the initial order was passed.
Key Issues
Whether the impugned orders were passed without affording the petitioner an adequate opportunity of hearing and whether the appellate authority correctly dismissed the appeal as time-barred without considering the merits.
Sections Cited
Section 73, Section 107(4)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1347 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-respondents.
Present petition has been filed challenging the order dated 25.04.2024 whereby recovery was made against the petitioner under Section 73 of GST Act, 2017 as well as the appellate order dated 18.02.2025, whereby
the appeal was dismissed as being beyond limitation.
Submission of learned counsel for the petitioner is that prior to passing of the order, no opportunity of hearing was granted to the petitioner.
It is urged that even though the appellate authority does not have the power to condone the delay but the fact remains that at the stage of inception, the petitioner could not furnish his reply and the order was patently exparte. Apparently, it is a case where the petitioner was not granted any opportunity of hearing accordingly, the impugned orders cannot be sustained.
Learned Additional Chief Standing counsel has submitted that the opportunity was granted which was not availed by the petitioner hence, it cannot be said that t
The judgment continues below.
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