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of <h1>GST Appeal Order Invalidated: Procedural Defects Expose Lack of Statutory Basis, Mandate Fresh Hearing Within 3 Months</h1> <h3>M/s Wonder Enterprises Versus Additional Commissioner Grade-2 And Another</h3> M/s Wonder Enterprises Versus Additional Commissioner Grade-2 And Another - 2024:AHC:149222 The Allahabad High Court, through Hon'ble Piyush Agrawal, J., allowed the writ petition challenging the impugned order dated 07.03.2024 passed by respondent no. 1 in Appeal No. GST AD0905220410341/2022 under Section 74 of the UPGST/CGST Act, as well as the ex-parte order dated 06.10.2021 by respondent no. 2. The petitioner contended that the impugned order was invalid as it was not passed on the date of hearing, a position not supported by any provision under the GST Act. The State's reliance on the First Appeal Manual (20.03.2015) was rejected since it lacks statutory backing under the GST regime. The Court held that 'there is no such provision for passing an order on a later date of hearing,' rendering the impugned order unsustainable. Consequently, the impugned orders were set aside, and the matter was remanded to the Additional Commissioner Grade-2 (Appeal)-5th, State Tax, Kanpur, to decide afresh by passing a reasoned and speaking order after hearing all parties within three months, without unnecessary adjournments.
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