2025 (1) TMI 889 - HC - GST

Dismissal of appeal preferred by the petitioners - hearing as is required under Section 75(4) of the GST Act was not provided - submission of the counsel for the petitioners is that no separate dates were fixed for submission of reply and for hearing which is contrary to the circular - violation of principles of natural justice - HELD THAT - The said issue was considered by the Division Bench of this Court in the judgment dated 04.03.2024 passed in Writ Tax No. 303 of 2024. The said reasoning is squarely applicable to the facts of the present case. Adopting the said reasoning the impugned orders are quashed. The respondents would be at liberty to pass a fresh order in accordance with law after giving opportunity of hearing to the petitioners. Petition disposed off.

Summary

In the case cited as 2025 (1) TMI 889 - ALLAHABAD HIGH COURT, presided over by Hon'ble Justice Pankaj Bhatia, the petitioner challenged an order dated 26.12.2023 under Section 73 of the GST Act and a subsequent dismissal of their appeal on 30.11.2024. The petitioners argued that the procedural requirements under Section 75(4) of the GST Act were not followed, specifically that no separate dates were fixed for the submission of replies and hearings, contrary to the relevant circular. The court referenced a prior Division Bench judgment (Writ Tax No. 303 of 2024) which addressed similar issues and found the reasoning applicable to the present case. Consequently, the court quashed the impugned orders, allowing the respondents to issue a fresh order in compliance with legal requirements, including providing an opportunity for a hearing to the petitioners. The petition was disposed of accordingly.