2024 (12) TMI 1122 - HC - GST

Challenge to impugned ex-parte order passed by the respondent no.2 u/s 74 of the U.P. Goods and Services Tax Act 2017/Central Goods and Services Tax Act 2017 - requirement of granting opportunity of personal hearing - violation of principles of natural justice - HELD THAT - Applying the ratio as laid down by the coordinate Bench of this Court in the case of Mahaveer Trading Company vs. Deputy Commissioner State Tax and another 2024 (3) TMI 334 - ALLAHABAD HIGH COURT it is opined that opportunity of personal hearing should have been granted to the petitioner under Section 75(4) of the Uttar Pradesh Goods and Services Tax Act 2017 before passing any adverse order against the petitioner. The impugned orders dated 29.08.2024 passed by respondent no.2/Deputy Commissioner State Tax Kanpur Dehat U.P. are quashed and set-aside with a direction given to the officer concerned to grant the petitioner another opportunity of filing a fresh reply and thereafter fix a date of hearing and pass a reasoned order - Petition disposed off.

Summary

The High Court of Allahabad quashed an ex-parte order under the U.P. Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017. The court held that the petitioner should have been given a personal hearing before the adverse order was passed. The impugned orders were set aside, and the petitioner was granted another opportunity to respond within two months. The writ petition was disposed of.