M/S Kairos Security Health and Composite Ser Pvt. Ltd.Thru. Auth. Sign. Jitendra Kumar Pandey v. State of U.P. Thru. Addl. Chief Secy. Tax and Reg. Lko and 2 Others
GST – Assessment under Section 74 – Natural justice – Opportunity of personal hearing
Case brief
What is this about?
Allahabad High Court, Lucknow Bench — WRIT TAX No. 242 of 2026, M/S Kairos Security Health And Composite Ser Pvt Ltd v. State of U.P., decided February 16, 2026 by Hon'ble Manish Kumar, J. Keywords: Section 74 GST Act; denial of opportunity of personal hearing; 'NA' entered against hearing date in show-cause notice; appeal dismissed as beyond limitation; quashing of assessment and appellate orders; remand to assessing authority for fresh order; Mahaveer Trading Company (Writ Tax No. 303 of 2024) followed.
What did the court decide?
Petition allowed; orders dated 30.12.2023 and 16.12.2025 quashed; matter remanded to the assessing authority to pass a fresh order after affording the petitioner an opportunity of hearing. ¶¶15