M/S Jagjit Enterprises Private Limited Thru. Authorized Signatory Harmeet Mann vs. State Of U.P. Thru. Addl. Chief Secy. Commercial Tax Deptt. Lko. And 2 Others
Held
The Court held that an opportunity of personal hearing must be granted before passing any adverse order in adjudication proceedings. Denying this opportunity renders the order unsustainable.
Facts
The petitioner challenged orders passed under Section 75 of the GST Act and an appeal order dismissing the appeal as time-barred. The primary contention was that no opportunity of hearing was granted before passing the order under Section 75.
Key Issues
Whether the order passed under Section 75 of the GST Act is sustainable without granting an opportunity of personal hearing to the assessee.
Sections Cited
Section 75
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1497 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 21.05.2022 passed under Section 75 of the U.P. Goods and Services Tax Act, 2017 (for short, 'the GST Act') as well as the order dated 23.09.2025 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 75 of the GST Act. 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 concerned, no date was fixed for personal hearing.
Before adverting to the aforesaid submissions it will be app
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.