M/S Saurya Dimensions Thru. Authorized Signatory v. State of U.P. Thru. Addl. Prin. Secy. Tax and Registration Lko. and 3 Others
GST – Assessment under Section 73 – Order passed without opportunity of hearing
Case brief
What is this about?
Allahabad High Court, Lucknow Bench, Writ Tax No. 852 of 2025, decided September 2, 2025 by Hon'ble Pankaj Bhatia, J. M/S Saurya Dimensions v. State of U.P.: GST assessment order under Section 73 set aside because it was passed without fixing or communicating any date of hearing despite the taxpayer's reply being on record; hearing held mandatory under Section 75(4) of the GST Act and its denial a violation of natural justice; consequential appellate order dismissing the appeal as time-barred also set aside; matter remanded for fresh assessment after adequate hearing. Keywords: GST, Section 73, Section 75(4), opportunity of hearing, natural justice, assessment order set aside, remand, limitation, Writ Tax.
What did the court decide?
Impugned orders dated 11.02.2025 (under Section 73 of the GST Act) and 01.07.2025 (appellate order) set aside; matter remanded to the Assessing Authority to pass a fresh order in accordance with law after providing adequate opportunity of hearing.