Om Timber Gstin Vs State of U.P (Allahabad High Court)
The Allahabad High Court heard a writ petition filed under Article 226 by a GST-registered petitioner challenging an order dated 17.05.2025 issued under Section 74 of the GST Act for the financial year 2021-2022. The petitioner argued that the assessing authority had fixed a hearing on 19.04.2025 but neither passe
d the order on that date nor communicated any subsequent date, resulting in an ex parte order. The petitioner relied on precedents including M/s Shubham Steel Traders vs. State of U.P. and other coordinate bench decisions emphasizing the requirement of natural justice and personal hearing. The Court found the facts analogous, quashed the impugned order, and directed the authority to provide the petitioner an opportunity for personal hearing before passing a reasoned order. The writ petition was disposed of accordingly.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard Shri Gaurav Singh, learned counsel appearing on behalf of the petitioner and learned Standing Counsel appearing for the State.
2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by impugned order dated 17.05.2025 passed under Section 74 of the GST Act by the respondent No.2/Deputy Commissioner, Sector 4, State GST, Sitapur, for the financial year 2021-2022.
