No Hearing Date Fixed by GST Authorities: Allahabad HC Quashes S. 73 Order [Read order]
The bench found that the omission of a hearing date in the notice, coupled with the lack of evidence of any hearing in the impugned order, constituted a clear violation of Section 75(4)
![No Hearing Date Fixed by GST Authorities: Allahabad HC Quashes S. 73 Order [Read order]](https://www.taxscan.in/wp-content/uploads/2025/03/GST-Allahabad-High-Court-Section-73-Goods-and-Services-Tax-Act-TAXSCAN.jpg "No Hearing Date Fixed by GST Authorities: Allahabad HC Quashes S. 73 Order [Read order]")
The Allahabad High Court quashed an order passed under Section 73 of the Goods and Services Tax ( GST ) Act, 2017, stating violation of mandatory procedural requirements under Section 75(4) of the Act. Thepetitioner challenged the GST order dated 26.08.2024, submitting that no opportunity for hearing had been granted before the order was issued. Under Section 73 of the GST Act,...
The Allahabad High Court quashed an order passed under Section 73 of the Goods and Services Tax ( GST ) Act, 2017, stating violation of mandatory procedural requirements under Section 75(4) of the Act.
Thepetitioner challenged the GST order dated 26.08.2024, submitting that no opportunity for hearing had been granted before the order was issued. Under Section 73 of the GST Act, tax authorities are empowered to determine tax liability in cases involving non-payment or short payment of tax without the intent to evade. However, Section 75(4) of the Act mandates that a reasonable opportunity for a hearing must be provided before any adverse order is passed.
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During the proceedings, the petitioner's counsel argued that the absence of a hearing rendered the order procedurally defective. The Standing Counsel for the state, relying on instructions, acknowledged that the notice issued to the petitioner did not specify a date for the hearing.
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The bench of Justice Pankaj Bhatia found that the omission of a hearing date in the notice, coupled with the lack of evidence of any hearing in the impugned order, constituted a clear violation of Section 75(4). Furthermore, the court held that the procedural lapse also infringed upon the principles of natural justice enshrined in Article 14 of the Constitution of India.
The Court declared the order to be unsustainable and quashed it. The matter was remanded to the Assessing Authority with instructions to pass a fresh order in compliance with the law providing a hearing opportunity to the petitioner.
To Read the full text of the Order CLICK HERE
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