M/S Gupta Brothers Thru. Kapil Kumar Gupta And Another vs. State Of U.P. Thru. Secy. Revenue,Lko. And Another

Facts

The petitioners, M/s Gupta Brothers, through Kapil Kumar Gupta and Another, filed a writ petition challenging an order dated 23.04.2024 passed under Section 73 of the GST Act. The petitioners contended that they were not granted an opportunity of personal hearing. They further argued that the notice issued did not specify any date for personal hearing, and the impugned order itself did not indicate that any hearing was provided. The respondent was the State of U.P. through the Secretary, Revenue, and another authority.

Held

The Court held that the impugned order dated 23.04.2024, passed under Section 73 of the GST Act, was in violation of Section 75(4) of the GST Act and the principles of natural justice because the petitioner was not afforded an opportunity of hearing. The Court reasoned that adherence to principles of natural justice, including the right to be heard, is mandatory. Consequently, the impugned order was quashed. The matter was remanded to the assessing authority to pass a fresh order after providing the petitioner with an opportunity of hearing. No specific amount in dispute was mentioned.

Key Issues

1. Whether the impugned order dated 23.04.2024, passed under Section 73 of the GST Act, is liable to be quashed for violation of the principles of natural justice and Section 75(4) of the GST Act, by reason of the petitioner not being granted an opportunity of hearing. Contentions: Petitioner: Argued that no opportunity of hearing was granted, the notice did not fix a date for personal hearing, and the impugned order did not reflect any hearing being accorded. This violated Section 75(4) of the GST Act and the principles of natural justice. Respondent: The judgment records no specific arguments from the respondent.