Disposed¶13

M/S Jai Maa Sarveshwari Movers (through Its Partner Sri Unnat Kumar Singh) v. State of Up and Another

GST – Order under Section 73 – Denial of personal hearing

Allahabad HC22 May 2025WTAX/2096/2025

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What is this about?

Allahabad High Court Division Bench (Arun Bhansali, CJ and Kshitij Shailendra, J), WRIT TAX No. 2096 of 2025, decided 23.5.2025 – GST Section 73 order set aside and remanded for denial of personal hearing under Section 75(4); portal intimation/communication gap; natural justice; M/s Jai Maa Sarveshwari Movers v. State of U.P.

What did the court decide?

Impugned order dated 31.08.2024 set aside; matter remanded to the Authority to provide opportunity of personal hearing to the petitioner and pass appropriate order in accordance with law. ¶13

M/S Jai Maa Sarveshwari Movers (through Its Partner… — GST and Indirect Tax | Allahabad HC (2025)

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Neutral Citation No. - 2025:AHC:87954-DB

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Chief Justice's Court

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Case :- WRIT TAX No. - 2096 of 2025

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Petitioner :- M/s Jai Maa Sarveshwari Movers (Through Its Partner Sri Unnat Kumar Singh) Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav, Ashish Bansal, Shalini Goel Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.)

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Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J.

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This petition has been filed by the petitioner aggrieved of the order dated 31.08.2024 passed under Section 73 of the Goods and Services Tax Act, 2017 ('the Act').

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Submissions have been made that though the Deputy Commissioner, in his order impugned, has indicated that 31.08.2024 was fixed as date of personal hearing, no such intimation was uploaded by the respondents on the portal and only due date of filing reply as 30.08.2024 was reflected and as the reply had already been filed, for lack of opportunity of personal hearing in terms of Section 75(4) of the Act, the order impugned deserves to be set aside.

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Instructions have been produced by learned Standing Counsel, inter alia , indicating that on 29.08.2024, 30.08.2024 was fixed as date of personal hearing and as none appeared on behalf of the petitioner, the order impugned was passed. Along with instructions, screenshot of the portal has been annexed, perusal whereof indicates due date to reply/PH as 30.08.2024, however, no attachment was uploaded. However, the screenshot of the portal

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from the petitioner's login indicates that 30.08.2024 is indicated in the column pertaining to 'due date to reply' and there is no attachment.

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Apparently, the respondent, being unaware of the reflection on the petitioner's login portal, has not attached the intimation pertaining to the fixing the date for personal hearing and apparently, the petitioner having already filed reply, did not appear on 30.08.2024.

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Based on the said apparent communication gap, the petitioner has been deprived of personal hearing.

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Consequently, the order impugned dated 31.08.2024 is set aside. The matter is remanded back to the Authority to provide opportunity of personal hearing to the petitioner and pass appropriate order in accordance with law.

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With the above directions, the petition stands disposed of.

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Order Date :- 23.5.2025 Mukesh Pal/P.Sri.

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(Kshitij Shailendra, J) (Arun Bhansali, CJ)

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Digitally signed by :- MUKESH PAL High Court of Judicature at Allahabad

M/S Jai Maa Sarveshwari Movers (through Its Partner Sri Unnat Kumar Singh) v. State of Up and Another

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M/S Jai Maa Sarveshwari Movers (through Its Partner Sri Unnat Kumar Singh) v. State of Up and Another

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