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of <h1>Order under s.73 GST set aside for denial of hearing and failure to upload notice; matter remanded for fresh hearing</h1> <h3>M/s Shakti Brick Field Hardoi Thru. Its Proprietor Dharmendra Rastogi Versus The State Of U.P. Thru. Prin. Secy. (G.S.T. Tax Deptt.) Civil Sectt. Lko. And 3 Others</h3> HC found the impugned order under s.73 GST was not uploaded under 'View notice and orders' and no hearing was granted before the order dated 13.12.2023, ... Dismissal of appeal on the ground of time limitation - proper service of order - order impugned passed u/s 73 of the G.S.T. Act was not uploaded on the portal under the tab View notice and orders - no hearing was granted to the petitioner prior to passing of the order - violation of principles of natural justice - HELD THAT:- On the limited issue that no hearing was granted to the petitioner prior to passing of the order dated 13.12.2023, the matter deserves to be remanded. The matter is remanded to the assessing authority to pass fresh orders, in accordance with law after giving opportunity of hearing to the petitioner. The petition challenged orders passed under Section 73 and an appellate dismissal as barred by limitation, contending the impugned order was not uploaded under the portal tab 'View notice and orders' but appeared only under 'Additional Notices for orders', causing the appeal to be dismissed as time-barred. Counsel relied on a prior decision (M/s Mohini Traders v. State of U.P.) and argued that the order under Section 73 was issued without giving the mandatory hearing required by Section 75(4) of the G.S.T. Act. The Standing Counsel, on instructions, conceded that 'opportunity of hearing was not granted' before passing the order. Applying the cited precedent and that concession, both impugned orders were set aside and the matter remanded to the assessing authority to pass fresh orders 'in accordance with law after giving opportunity of hearing' to the petitioner.
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