2025 (5) TMI 2077 - HC - GST

Violation of principles of natural justice - denial of proper opportunity for personal hearing - SCN was improperly uploaded in the additional notices and orders - HELD THAT - The issue involved in the present writ petition is squarely covered by the Division Bench judgement this Court passed in M/s Ashish Traders 2024 (11) TMI 336 - ALLAHABAD HIGH COURT therefore the present writ petition is decided in the same terms as enumerated in the case of M/s Ashish Traders. The matter is remanded to the assessing authority who shall issue fresh notice to the petitioner in accordance with law within a period of one week from the date of production of certified copy of this order - Petition allowed by way of remand.

Summary

The Allahabad High Court, through Hon'ble Justice Piyush Agrawal, allowed the writ petition challenging the orders dated 17.5.2023 and related notices issued under Section 73 of the GST Act. The petitioner, a proprietorship firm, contended that the show cause notice dated 24.1.2023 was improperly uploaded in the "additional notices and orders" section of the GST portal rather than the "notice and order" section, resulting in denial of proper opportunity for personal hearing and thus violating the principles of natural justice. The Court noted the impugned order was passed ex parte without hearing the petitioner. Relying on the Division Bench precedent in M/s Ashish Traders Vs. State of UP (2024:AHC:173796-DB), the Court held the issue was squarely covered and accordingly set aside the impugned orders. The matter was remanded to the assessing authority to issue a fresh notice in accordance with law within one week of certified copy production, allow the petitioner 15 days to reply, and thereafter pass a reasoned and speaking order within two months after affording due opportunity of hearing.