U.P. Projects Consultants Pvt. Ltd. Thru. Its Auth. Signatory Lko. v. State of U.P. Thru. the Prin. Secy. Tax and Registration Lko. and 3 Others
GST – Assessment under Section 73 – Natural justice
Case brief
What is this about?
Allahabad High Court, Lucknow Bench, WRIT TAX No. - 914 of 2025, Pankaj Bhatia J., decided September 12, 2025. Writ petition by U.P. Projects Consultants Pvt. Ltd. against (i) order dated 30.12.2023 under Section 73 of the GST Act and (ii) order dated 23.08.2025 dismissing appeal as beyond limitation. Ground: no opportunity of hearing; show cause notice gave personal-hearing date earlier than reply date and reminder showed 'NA'. Petition allowed following Mahaveer Trading Company (Writ Tax No.303 of 2024, dt. 04.03.2024); both orders quashed; matter remanded to assessing authority for fresh order after hearing. Keywords: GST Act Section 73, opportunity of hearing, natural justice, show cause notice, personal hearing, limitation, appeal dismissal, quashing, remand, Mahaveer Trading Company.
What did the court decide?
Petition allowed; orders dated 30.12.2023 and 23.08.2025 quashed; matter remanded to the assessing authority to pass a fresh order after giving an opportunity of hearing to the petitioner.