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M/S Swan Advertising Private Limited Thru. Authorized Representative Nirmal Kishor Bajpai vs. State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 3 Others

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WTAX/746/2025HC AllahabadGSTCNR UPHC02059599202508 August 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Amit Kumar

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Neutral Citation No. - 2025:AHC-LKO:46410 Court No. - 6 Case :- WRIT TAX No. - 746 of 2025 Petitioner :- M/S Swan Advertising Private Limited Thru. Authorized Representative Nirmal Kishor Bajpai Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 3 Others Counsel for Petitioner :- Amit Kumar Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.

1.

Heard learned counsel for the petitioner and learned Standing Counsel for the State.

2.

Present petition has been filed challenging the order dated 29.08.2024 passed under Section 73 of the GST Act as well as the order dated 26.07.2025 whereby

the appeal was dismissed.

3.

Neat contention of learned counsel for the petitioner is that despite there being specific demand in the reply to the show-cause notice for personal hearing, no opportunity of personal hearing was accorded while passing the order under Section 73 of GST Act.

4.

Learned Standing Counsel, on instructions, states that although in the reply to the show-cause notice, a demand for personal hearing was made, however, in the form filled, no such demand was made.

5.

The fact remains that the order has been passed without compliance with the provisions of natural justice which is contrary to the mandate of Section 75(4) of GST Act.

6.

It is argued that the said issue is covered by the judgments of this Court in Writ Tax No.855 of 2024 (Ola Fleet Technologies Private Limited v. State of UP and 2 Ors.) Dated 22.07.2024 and in Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors; 2022 (4) ADJ 75. 7. On the said sole ground, following the judgment in the case of Ola Fleet Technologies Private Limited (supra), present petition is allowed.

8.

Orders dated 29.08.2024 & 26.07.2025 are quashed.

9.

Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 8.8.2025 nishant NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench

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.