Mishra Enterprises Vs State of U.P. Thru. Prin. Secy. Tax And Registration Lko And 2 Others (Allahabad High Court)
The Allahabad High Court addressed a petition filed by Mishra Enterprises challenging an order dated 26th August 2024, issued under Section 73 of the Goods and Services Tax (GST) Act. The petitioner’s counsel argued that the order was passed without providing a mandatory opportunity for a hearing, as required under Section 75(4) of the GST Act. This provision mandates that a hearing be granted before such orders are issued. The State’s counsel, upon receiving instructions, confirmed that the notice sent to the petitioner did not specify any date for a hearing.
The court, after reviewing the submissions and the order, found that the impugned order did not reflect any record of a hearing. This absence of a hearing was deemed a clear violation of Section 75(4) of the GST Act and Article 14 of the Constitution of India, which guarantees equality before the law. Consequently, the court quashed the order dated 26th August 2024. The matter was remanded to the Assessing Authority with a directive to pass a fresh order in accordance with the law, ensuring that the petitioner is given a proper opportunity for a hearing. The petition was disposed of accordingly, emphasizing the importance of adhering to procedural requirements and ensuring fairness in administrative actions under the GST Act. The court’s decision highlights the necessity of providing due process and a fair hearing before issuing orders that impact taxpayers.
