M/S Ram Kishore Manish Kumar Thru.Proprietor Sunil Kumar Agrahari vs. State Of U.P. Thru. Prin. Secy. Tax Registration Sectt. Lko. And 3 Others
Held
The Court held that an opportunity of personal hearing must be granted before passing any adverse order in adjudication proceedings. Since this was not done, the impugned orders were unsustainable.
Facts
The petitioner challenged an order passed under Section 73 of the GST Act and a subsequent appeal order that dismissed the appeal as time-barred. The primary contention was that no opportunity of personal hearing was granted before the initial order was passed.
Key Issues
Whether the order passed under Section 73 of the GST Act is sustainable without providing an opportunity of personal hearing to the assessee. Whether the appeal was correctly dismissed as time-barred.
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. - 1499 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 25.04.2024 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 08.09.2025 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 73 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.