M/S Khan Ent Uddyog Thru. Proprietor Mashihul Hassan Khan vs. State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 3 Others
Held
The Court held that an opportunity of personal hearing must be provided to an assessee before any adverse adjudication order is passed. Denying this opportunity violates procedural law and renders the order 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 hearing was granted before passing the initial order.
Key Issues
Whether the order passed under Section 73 of the GST Act is liable to be quashed for non-compliance with the mandatory requirement of providing an opportunity of personal hearing to the petitioner.
Sections Cited
Section 73, Section 75(7), Section 75(4)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1483 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 25.01.2025 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 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 73 of the GST Act. Apart from not providing any opportunity, the order is also violative of Section 75(7) of the Act of 2017. 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 concer
The judgment continues below.
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