2025 (5) TMI 1804 - HC - GST

Challenge to order passed under Section 73 of the GST Act - opportunity of hearing not provided to the petitioner - violation of principles of natural justice - HELD THAT - The order impugned itself shows that the same has been passed without giving opportunity of hearing to the petitioner. The manner of fixing the date is against the circular issued by the department itself - the impugned order dated 29.04.2024 is quashed. The writ petition is allowed.

Summary

The Allahabad High Court, in the present petition challenging the order dated 29.04.2024 passed under Section 73 of the GST Act, held that the impugned order was passed "without giving opportunity of hearing to the petitioner." The Court noted that the date for filing objections and hearing was fixed on the same day, contrary to departmental circulars and the precedent set in *Mahaveer Trading Company vs Deputy Commissioner State Tax*, Writ Tax No.303 of 2024. Consequently, the Court quashed the impugned order and allowed the writ petition, remanding the matter to the Assessing Authority to pass a fresh order "after providing adequate opportunity of hearing," thereby emphasizing the essential principle of audi alteram partem in tax proceedings.