2024 (9) TMI 1749 - HC - GST

Challenge to impugned order as well as ex-parte order - petitioner submits that on the date of hearing of appeal the order was not passed by the and therefore the order impugned is bad - HELD THAT - Once the higher authority under the GST Act and the counsel appearing for the State has accepted the fact that there is no such provision for passing an order on a later date of hearing the impugned order 07.03.2024 passed by respondent no. 1 in Appeal No. GST AD0905220410341/2022 F.Y. 2018-19 cannot sustain in the eyes of law and the same is liable to be dismissed. The impugned order is set aside - petition allowed.

Summary

The Allahabad High Court, through Hon'ble Piyush Agrawal, J., allowed the writ petition challenging the impugned order dated 07.03.2024 passed by respondent no. 1 in Appeal No. GST AD0905220410341/2022 under Section 74 of the UPGST/CGST Act, as well as the ex-parte order dated 06.10.2021 by respondent no. 2. The petitioner contended that the impugned order was invalid as it was not passed on the date of hearing, a position not supported by any provision under the GST Act. The State's reliance on the First Appeal Manual (20.03.2015) was rejected since it lacks statutory backing under the GST regime. The Court held that "there is no such provision for passing an order on a later date of hearing," rendering the impugned order unsustainable. Consequently, the impugned orders were set aside, and the matter was remanded to the Additional Commissioner Grade-2 (Appeal)-5th, State Tax, Kanpur, to decide afresh by passing a reasoned and speaking order after hearing all parties within three months, without unnecessary adjournments.