M/S Shubham Agencies Thru. Proprietor,Amit Srivastava vs. State Of U.P. Thru. Addl. Chief Secy. Tax And Registration And 2 Others
Held
The Court held that an opportunity of personal hearing must be provided before any adverse order is passed in adjudication proceedings. The practice of denying such an opportunity is unacceptable and renders the order unsustainable.
Facts
The petitioner challenged an order passed under Section 74 of the GST Act and a subsequent appeal order that dismissed the appeal as time-barred. The petitioner argued that no opportunity of hearing was granted before the initial order was passed, and the dates for personal hearing and filing a reply were the same.
Key Issues
Whether the order passed under Section 74 of the GST Act is sustainable when no opportunity of personal hearing was granted to the petitioner. Whether the dismissal of the appeal as time-barred is justified in light of the procedural lapse in the original order.
Sections Cited
Section 74, Section 75(4)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1501 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 26.07.2024 passed under Section 74 of the U.P. Goods and Services Tax Act, 2017 (for short, 'the GST Act') as well as the order dated 24.10.2025 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 74 of the GST Act. It has also been contended that date of personal hearing and the date of filing reply are same. 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 the date of personal hearing and the date of filing reply are same. 5
The judgment continues below.
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