Shri Bhushan Lal Midha vs. State Of U.P. Thru. Prin. Secy. Institutional Finance 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 opportunity was denied to the petitioner, the impugned orders were unsustainable.
Facts
The petitioner challenged an order passed under Section 73 of the GST Act and a subsequent appellate order dismissing the appeal as time-barred. The primary contention was that no opportunity of personal hearing was granted before passing the order under Section 73.
Key Issues
Whether the order passed under Section 73 of the GST Act is sustainable without granting an opportunity of personal hearing to the assessee. Whether the appellate order dismissing the appeal as time-barred is valid when the primary order is flawed.
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. - 1463 of 2025 Court No. - 6 HON'BLE JASPREET SINGH, J.
Heard Shri Sameer Gupta, learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State.
Present petition has been filed challenging the order dated 13.02.2025 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 06.10.2025 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 submiss
The judgment continues below.
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