Allahabad HC Quashes GST Orders for Not Granting Proper Hearing Prior to S.73 Order [Read Order]
The Court directed the assessing authority to pass a fresh order after giving the petitioner an opportunity of hearing in accordance with law.
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The High Court of Allahabad, quashed the Goods and Service Tax ( GST ) assessment and appellate orders dated 22.08.2024 and 28.03.2025, noting that the petitioner had not been granted a proper opportunity of hearing before the order under Section 73 of the GST Act, 2017 was passed. Native Estate Pvt. Ltd,petitioner-assessee, had challenged the order dated 22.08.2024 issued...
The High Court of Allahabad, quashed the Goods and Service Tax ( GST ) assessment and appellate orders dated 22.08.2024 and 28.03.2025, noting that the petitioner had not been granted a proper opportunity of hearing before the order under Section 73 of the GST Act, 2017 was passed.
Native Estate Pvt. Ltd,petitioner-assessee, had challenged the order dated 22.08.2024 issued under Section 73 of the GST Act, along with the order dated 28.03.2025, by which the appeal was rejected as time-barred.
The assessee counsel submitted that no hearing opportunity was given before the order under Section 73 of the GST Act was passed. The Standing Counsel, on instructions, stated that the initial notice did not specify any hearing date, the first reminder fixed a hearing date that preceded the reply, but the second reminder included a proper notice for hearing.
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Section 73 of the Act deals with the procedure for raising GST demands in cases where there is no fraud, wilful misstatement, or suppression of facts. It applies when tax has not been paid, has been paid short, has been wrongly refunded, or when Input Tax Credit (ITC) has been wrongly claimed or utilised.
Justice Pankaj Bhatia observed that the petitioner was not granted a proper opportunity of hearing before the order under Section 73 of the GST Act was passed, and accordingly allowed the petition. It set aside the orders dated 22.08.2024 and 28.03.2025, and directed the assessing authority to issue a fresh order after giving the petitioner an opportunity of hearing as per law.
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