M/S Capital Graphics,Lucknow Thru. Proprietor Mr. Rishi Chopra vs. State Of U.P. Thru. Addl. Chief Secy. State Tax Lko. And 2 Others
Original PDF →Facts
The petitioner, M/s Capital Graphics, through its proprietor Rishi Chopra, filed a writ petition challenging an ex-parte order dated August 2, 2024, passed under Section 73 of the GST Act. The petitioner contended that the notice of hearing was not uploaded in the prescribed manner. The respondent is the State of U.P. through the Additional Chief Secretary, State Tax, Lucknow, and two others. The petition was heard by the Hon'ble Justice Pankaj Bhatia.
Held
The Court held that the impugned order dated August 2, 2024, passed under Section 73 of the GST Act, cannot be sustained as it was an ex-parte order passed without proper notice. Following the precedent set in Ola Fleet Technologies Pvt. Ltd. vs State of U.P. and others, the Court found that the non-compliance with the prescribed procedure for uploading the notice of hearing vitiated the ex-parte order. The ratio decidendi is that an ex-parte order passed without adhering to statutory requirements for issuing notices is liable to be quashed. The Court quashed the order dated August 2, 2024, and allowed the respondent to pass a fresh order in accordance with law after providing an opportunity of hearing to the petitioner.
Key Issues
1. Whether the ex-parte order dated August 2, 2024, passed under Section 73 of the GST Act is sustainable in law, considering the petitioner's contention that the notice of hearing was not uploaded in the prescribed manner? (Question of law). The petitioner argued that the notice of hearing was not uploaded as required, rendering the ex-parte order invalid. They relied on the judgment in Ola Fleet Technologies Pvt. Ltd. vs State of U.P. and others: 2024:AHC:116559-DB, which dealt with a similar issue. The respondent, represented by the Standing Counsel, did not record any specific arguments in the judgment.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2025:AHC-LKO:14393 Court No. - 7 Case :- WRIT TAX No. - 105 of 2025 Petitioner :- M/S Capital Graphics,Lucknow Thru. Proprietor Mr. Rishi Chopra Respondent :- State Of U.P. Thru. Addl. Chief Secy. State Tax Lko. And 2 Others Counsel for Petitioner :- Punit Kumar Srivastava,Ishank Srivastava,Rakesh Srivastava,Shashank Srivastava Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.
Heard learned Counsel for the petitioner as well as learned Standing Counsel.
The present petition has been filed challenging an order dated 02.08.2024 whereby, an order was passed under Section 73 of the GST Act which is on the face of it, is an ex-parte order.
The contention of the Counsel for the petitioner is that the notice of hearing was not uploaded in the manner prescribed. He relies upon the judgment in the case of Ola Fleet Technologies Pvt. Ltd. vs State of U.P. and others: 2024:AHC:116559-DB, wherein, similar issue was considered.
Considering and following the judgment of Ola Fleet Technologies Pvt. Ltd. (Supra), the order impugned dated 02.08.2024 cannot be sustained and is quashed accordingly. The writ petition is allowed.
The respondent would be at liberty to pass fresh order in accordance with law after giving an opportunity of hearing to the petitioner. Order Date :- 10.3.2025 akverma ASHOK KUMAR VERMA 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.