2025 (5) TMI 771 - HC - GST

Violation of principles of natural justice - dismissal of petition without granting an opportunity of hearing as well as the order passed u/s 74 of GST Act which too was dismissed without affording any opportunity of hearing - HELD THAT - Learned Standing Counsel based upon instructions does not deny the notice fixing the date of hearing which is prior in point of time than the date of submission of reply as contained in Annexure No.3. Thus no useful purpose would be served in relegating the petitioner to the remedy of appeal at this stage. Thus the impugned orders dated 20.05.2022 27.02.2023 are quashed. Petition allowed by way of remand.

Summary

The Allahabad High Court, through Hon'ble Pankaj Bhatia, J., allowed the petition challenging the dismissal of the petitioner's appeal and the order passed under Section 74 of the GST Act without affording an opportunity of hearing. The petitioner contended that the hearing notice was improperly uploaded in an 'additional tab,' preventing awareness of the hearing date, and that the orders were passed without hearing despite a fixed hearing date and deadline for reply. The Standing Counsel did not dispute the chronology of the hearing notice and reply submission dates. The Court held that "no useful purpose would be served in relegating the petitioner to the remedy of appeal at this stage," quashed the impugned orders dated 20.05.2022 and 27.02.2023, and remanded the matter to the assessing authority to pass a fresh order after providing the petitioner an opportunity of hearing.