2024 (8) TMI 1263 - HC - GST

Tax Authority Must Provide Fair Hearing and Reasoned Order Within Eight Weeks Under GST Proceedings

HC Allahabad quashed an ex parte order under GST Act, directing tax authority to provide hearing opportunity and issue a reasoned order within eight ... Validity of impugned order passed under Section 73 of the UPGST/CGST Act, 2017 - time limit prescribed under Section 73(10) of GST Act, 2017 has been extended is ultra vires Section 168A of GST Act, 2017 - the parties have consented that the order dated April 26, 2024 may be quashed and set aside with a direction upon the authority concerned to grant an opportunity of hearing to the petitioner and thereafter pass an order in a time bound manner. HELD THAT:- The order dated April 26, 2024 is quashed and set aside with a direction upon the authority concerned to grant an opportunity of hearing to the petitioner and thereafter pass a reasoned order within eight weeks from date. We make it cleat that since the order is being passed de novo, the question of limitation shall not arise. The petitioner shall not be allowed any adjournment in the said matter. The writ petition is disposed of. The High Court of Allahabad quashed an ex parte order dated April 26, 2024, passed under the UPGST/CGST Act, 2017. The court directed the authority to grant the petitioner an opportunity of hearing and pass a reasoned order within eight weeks. The writ petition was disposed of without going into the vires of relevant sections and notifications.