M/S G.D.and Sons Thru.Proprietor Akhilesh Kumar Srivastava v. State of U.P. Thru. Prin. Secy. Tax and Registration Lko. and 2 Others
Constitution of India, Article 226 – GST
Case brief
What is this about?
Allahabad High Court, Lucknow Bench (Court No. 3), WRIT TAX No. 1725 of 2025, decided 14.01.2026 by Shekhar B. Saraf, J. and Manjive Shukla, J. Ex parte GST assessment order under Section 73 of the GST Act dated 20.02.2025 for FY 2020-2021 (Assistant Commissioner, Lucknow Sector 17) quashed for breach of natural justice - order not passed on the date fixed and no notice of the subsequent date. Coordinate Bench precedent followed: M/s Shubham Steel Traders Vs. State of U.P. and Another, 2024:AHC:31108-DB (whose quoted extract refers to M/S Videocon D2H Limited, (2016) 93 UPTC 237, and M/S Aroma Chemicals, 2014:AHC:60699-DB). Direction: personal hearing and reasoned order. Petition disposed of.
What did the court decide?
Impugned order dated 20.02.2025 quashed and set aside; authority directed to grant the petitioner an opportunity of personal hearing and thereafter pass a reasoned order in accordance with law.