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Allahabad HC Quashes GST FAA Order for Wrong Fact on Non-Response & Adjournment

Case Law Details

TaxGuru Citation
2025 taxguru.in 254
Case Name
Anshuman Singh Vs State of U.P. And 2 Others (Allahabad High Court)
Date of Judgement/Order
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Anshuman Singh Vs State of U.P. And 2 Others (Allahabad High Court)

In the case of Anshuman Singh vs. State of U.P. and Others, the Allahabad High Court addressed a writ petition challenging the decision of the First Appellate Authority dated November 25, 2024. The petitioner, represented by counsel Shubham Agrawal, argued that the Appellate Authority’s order was in gross violation of natural justice principles. Specifically, the order incorrectly stated that the petitioner neither responded to a notice nor requested an adjournment. Contrary to this finding, the petitioner had filed an adjournment application on October 28, 2024, seeking additional time, as evidenced by documents available on the GST portal. The learned Standing Counsel for the State conceded that there appeared to be an error in the Appellate Authority’s judgment based on the records presented.

Considering the apparent error, the High Court quashed the Appellate Authority’s order and remitted the matter for fresh adjudication. The Court directed the petitioner to appear before the Appellate Authority by January 2, 2025, to present their response. The Appellate Authority was instructed to provide a hearing date within two weeks and to resolve the matter within one month thereafter. The High Court emphasized that the new order should be reasoned and clearly articulated, ensuring compliance with the principles of natural justice.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,273

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