2025 (5) TMI 2069 - HC - GST

Challenge to order passed u/s 74 of the GST Act as well as the order - no opportunity of hearing granted - violation of principles of natural justice - HELD THAT - Considering the impugned orders dated 31.10.2023 24.12.2024 orders which prmia-facie do not grant any opportunity of hearing which is mandatory in terms of Section 75(4) of GST Act and the issue raised is squarely covered by the judgment in the case of Ola Fleet Technologies Private Limited 2024 (7) TMI 1543 - ALLAHABAD HIGH COURT the same are quashed. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner - Petition allowed by way of remand.

Summary

The Allahabad High Court, through Hon'ble Pankaj Bhatia, J., allowed the petition challenging the order dated 31.10.2023 passed under Section 74 of the GST Act and the subsequent appellate order dated 24.12.2024. The petitioner contended that no opportunity of hearing was granted before passing the order under Section 74, and the notice was improperly served via an 'additional tab,' which was held insufficient. Relying on the Court's prior judgment in Ola Fleet Technologies Private Limited v. State of UP (22.07.2024), the Court found that the impugned orders "prima facie do not grant any opportunity of hearing, which is mandatory in terms of Section 75(4) of GST Act." Consequently, the orders were quashed, and the matter was remanded to the assessing authority to pass a fresh order after affording the petitioner an opportunity of hearing. The petition was allowed accordingly.