Allowed

M/S D.R Construction Ramnagar Road Faizabad Thru. Its Partner Kaushal Kishore Pandey v. State of U.P. Thru.Its Addl. Chief Secy. Commercial Tax Deptt. Lko and 2 Others

Allahabad HC15 Oct 2024/83/2024

Case brief

AI extract

What is this about?

The Court quashed two tax orders passed under Section 73 of the GST Act without complying with the mandatory requirement of an opportunity of hearing under Section 75(4). The judgment directed the authority to issue a fresh demand notice after providing a proper hearing.

What did the court decide?

Quashed the order under Section 73 dated 21.01.2022 and dismissed appeal order dated 14.03.2024; granted liberty to State to file fresh demand after hearing.

M/S D.R Construction Ramnagar Road Faizabad Thru. Its… — GST and Indirect Tax | Allahabad HC (2024)

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Neutral Citation No. - 2024:AHC-LKO:69345

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Court No. - 7

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Case :- WRIT TAX No. - 83 of 2024

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Petitioner :- M/S D.R Construction Ramnagar Road Faizabad Thru. Its Partner Kaushal Kishore Pandey Respondent :- State Of U.P. Thru.Its Addl. Chief Secy. Commercial Tax Deptt. Lko And 2 Others Counsel for Petitioner :- Amit Kumar Singh Counsel for Respondent :- C.S.C.

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Hon'ble Pankaj Bhatia,J.

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1 . Heard learned Counsel for the petitioner and learned Standing Counsel.

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2 . The present petition has been filed challenging the order dated 21.01.2022 whereby an order was passed against the petitioner in purported exercise of power under Section 73 of GST Act as well as the order dated 14.03.2024 whereby the appeal preferred by the petitioner was dismissed as being beyond limitation.

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3 . The contention of the Counsel for the petitioner is that the order under Section 73 of GST Act, as is clear from the order itself, was passed without affording opportunity of hearing as is required by virtue of mandate of Section 75 (4) of the GST Act. He further argues that the said issue is squarely decided by this Court in Writ-Tax No.176 of 2023, vide judgment dated 28.08.2023, specifically to that effect that has been made in para 12 that no opportunity of hearing was granted nor any date of hearing was fixed by the authority prior to passing of the order under Section 73.

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4 . In the counter affidavit, there is no denial to the specific pleadings made in para 12 of the writ petition that no opportunity of hearing was granted; even the impugned order is silent with regard to the grant of opportunity of hearing.

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5 . Considering the mandate of Section 75(4) of the GST Act as well as the following the judgment of Writ-Tax No.176 of 2023, which is squarely covered to the facts of the present case, the impugned orders dated 21.01.2022 (Annexure-2) and 14.03.2024 (Annexure-1) are quashed giving liberty to the State to file a fresh demand order in accordance with law after giving opportunity of hearing.

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6 . The authority shall pass order indicating the date of hearing as well as the time and place of the hearing in specific term and shall proceed accordingly in accordance with law.

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7 . In view of above, the writ petition is disposed off.

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Order Date :- 15.10.2024 akverma

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Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench

M/S D.R Construction Ramnagar Road Faizabad Thru. Its Partner Kaushal Kishore Pandey v. State of U.P. Thru.Its Addl. Chief Secy. Commercial Tax Deptt. Lko and 2 Others

Case brief

What is this about?

What did the court decide?

M/S D.R Construction Ramnagar Road Faizabad Thru. Its Partner Kaushal Kishore Pandey v. State of U.P. Thru.Its Addl. Chief Secy. Commercial Tax Deptt. Lko and 2 Others

Case brief

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