M/S Maa Sharda Construction Thru. Proprietor Deep Chand Verma v. State of U.P. Thru. Prin. Secy. Institutional Finance Lko. and Another
GST – Assessment under Section 73 of the GST Act for financial year 2019-20
Case brief
What is this about?
WTAX No. 431 of 2026, High Court of Judicature at Allahabad, Lucknow Bench (Shekhar B. Saraf and Manjive Shukla, JJ.), decided March 19, 2026. Ex-parte order under Section 73 of the GST Act dated 25.12.2025 for FY 2019-20 by the Commercial Tax Officer, Ambedkar Nagar, challenged under Article 226; order quashed for failure to communicate the date of hearing (natural justice violation), following M/s Shubham Steel Traders, 2024:AHC:31108-DB; personal hearing and reasoned order directed; writ petition disposed of. Also refers to M/S Videocon D2H Limited (2016) 93 UPTC 237 and M/S Aroma Chemicals, 2014:AHC:60699-DB, within the quoted extract.
What did the court decide?
Impugned order quashed and set aside; authority concerned directed to grant an opportunity of personal hearing to the petitioner and thereafter pass a reasoned order in accordance with law.