M/S Pushpa Distributors Pvt. Ltd. Thru. Director Mr. Kunal Bhandari v. State of U.P. Thru. Additional Chief Secretary, State Tax, Lucknow and 3 Others
GST – Assessment under Section 73 – Denial of pre-decisional hearing
Case brief
What is this about?
Allahabad High Court, Lucknow Bench, Writ Tax No. 302 of 2025, decided 08.04.2025 by Pankaj Bhatia, J. (Neutral Citation 2025:AHC-LKO:19549). M/S Pushpa Distributors Pvt. Ltd. v. State of U.P.: Section 73 GST assessment order and subsequent time-barred appeal dismissal quashed for breach of Section 75(4) - no opportunity of hearing, notice recording 'NA' as hearing date; matter remanded for fresh order. Keywords: Section 73 GST Act; Section 75(4); opportunity of hearing; natural justice; quashed; remand; Mahaveer Trading Company.
What did the court decide?
Writ petition allowed; orders dated 14.12.2023 (assessment under Section 73 of the GST Act) and 27.07.2024 (dismissal of appeal as beyond limitation) quashed; matter remanded to the assessing authority to pass a fresh order after affording an opportunity of hearing to the petitioner.