M/S Ikon Lubes (INDIA) Private LTD. vs. State Of U.P. And Another
Held
The Court held that the impugned order dated July 11, 2023, passed by respondent No. 2 under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017, was in violation of the principles of natural justice due to the lack of an opportunity of hearing provided to the petitioner. The Court reasoned that adherence to natural justice is fundamental to fair adjudication. Consequently, the Court quashed and set aside the impugned order. The Court directed the authority to grant an opportunity of hearing to the petitioner and thereafter decide the matter afresh within a period of four weeks from the date of the order. No specific amount in dispute was recorded.
Facts
The petitioner, M/s Ikon Lubes (India) Private Ltd., filed a writ petition challenging an order dated July 11, 2023, passed by respondent No. 2 under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner contended that the impugned order was passed in violation of the principles of natural justice as no opportunity of hearing was granted to them. The respondent, the State of U.P. and Another, through the Standing Counsel, fairly conceded that it appeared no opportunity of hearing was provided to the petitioner.
Key Issues
1. Whether the order dated July 11, 2023, passed by respondent No. 2 under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017, is liable to be quashed for violation of the principles of natural justice, specifically the right to a hearing? Petitioner's contention: The petitioner argued that the impugned order was passed without granting them an opportunity of hearing, thereby violating the principles of natural justice. Respondent's contention: The respondent's counsel conceded that it appeared no opportunity of hearing was granted to the petitioner.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:228038-DB
Court No. - 3 Case :- WRIT TAX No. - 1363 of 2023 Petitioner :- M/S Ikon Lubes (India) Private Ltd. Respondent :- State of U.P. and Another Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- CSC Hon'ble Siddhartha Varma,J. Hon'ble Shekhar B. Saraf,J.
Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the State.
Present writ petition has been filed under Article 226 of the Constitution of India assailing the order dated 11.7.2023 passed by respondent No.2 under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017. 3. Counsel on behalf of the petitioner submits that no opportunity of hearing was granted to the petitioner and the order impugned has, accordingly, encroached violation of principles of natural justice.
Counsel for the respondents fairly submits that it does appear that no opportunity of hearing was granted to the petitioner.
In light of the submissions made, the impugned order dated 11.7.2023 is quashed and set aside with a direction upon the authority to grant opportunity of hearing to the petitioner and thereafter deci
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