M/S Laxmi Narain Traders Thru. Proprietor Rajesh Kumar Agarwal vs. State Of U.P. Thru. Addl. Chief Secy. Tax Registration And 2 Others
Held
The Court held that the impugned orders were unsustainable as they were passed in breach of the principles of natural justice. It was mandatory to grant a personal hearing under Section 75(4) of the GST Act, which was not done.
Facts
The petitioner challenged an order passed under Section 73 of the U.P. GST Act and a subsequent appellate order that dismissed their appeal as time-barred. The petitioner argued that they were not given an opportunity of hearing as required by Section 75(4) of the GST Act.
Key Issues
Whether the impugned orders were passed in violation of the principles of natural justice due to the denial of an opportunity of hearing. Whether the appellate authority erred in dismissing the appeal solely on the ground of delay without considering the merits.
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. - 1531 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.
By means of the instant petition, the petitioner has assailed the order dated 30.08.2024 passed under Section 73 of the U.P. GST Act as well as the appellate order dated 26.11.2025, whereby the appeal was dismissed as being beyond limitation.
The submission of the learned counsel for the petitioner is that the impugned order has been passed without affording opportunity of hearing as contemplated in Section 75(4) of the GST Act, and thus the impugned orders being patently in breach of principles of natural justice, is not sustainable and deserves to be quashed.
It has also been urged that the appeal preferred by the petitioner was also non-suited purely on the ground of delay. The submission is that once the initial order was bad and the appeal has also been rejected only on the ground that the authorities does not have the power to condone the delay. In such circumstances, there is a clear violation of the principles of natural justice. The
The judgment continues below.
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