2024 (11) TMI 1210 - HC - GST

Landmark Ruling: GST Order Struck Down for Denying Personal Hearing, Mandating Fair Administrative Process and Reasoned Decision

HC allowed the writ petition, quashing the GST Act order due to lack of personal hearing. The court directed the respondent to provide a fresh opportunity ... Violation of principles of natural justice - opportunity of personal hearing not granted to petitioner - HELD THAT:- Applying the ratio as laid down by the coordinate Bench of this Court in the case of Mahaveer Trading Company vs. Deputy Commissioner State Tax and another [2024 (3) TMI 334 - ALLAHABAD HIGH COURT], it is opined that opportunity of personal hearing should have been granted to the petitioner under Section 75(4) of the Uttar Pradesh Goods and Services Tax Act, 2017 before passing any adverse order against the petitioner. The impugned order dated November 29, 2022 passed by respondent no.2/Assistant Commissioner, State Tax, Sector-2, Shikohabad is quashed and set-aside with a direction given to the officer concerned to grant the petitioner another opportunity of filing a fresh reply and thereafter fix a date of hearing and pass a reasoned order - Petition disposed off. The High Court quashed the impugned order passed under section 74 of the GST Act for not providing personal hearing to the petitioner, following a precedent. The court directed the respondent to grant another opportunity for a fresh reply and pass a reasoned order within two months. The writ petition was disposed of.