Capital Graphics Vs State of U.P. (Allahabad High Court)
The Allahabad High Court addressed a petition filed by Capital Graphics challenging an ex-parte order dated August 2, 2024, passed under Section 73 of the GST Act. The counsel for the petitioner argued that the notice of the hearing was not uploaded in the legally prescribed manner. In support of this contention, reliance was placed on a previous judgment of the same High Court in the case of Ola Fleet Technologies Pvt. Ltd. vs State of U.P. and others, which dealt with a similar issue regarding the proper service of hearing notices in GST proceedings.
Considering the arguments presented and following the precedent set in the Ola Fleet Technologies Pvt. Ltd. case, the Allahabad High Court found merit in the petitioner’s claim. The court held that the impugned ex-parte order dated August 2, 2024, could not be legally sustained due to the improper service of the hearing notice. Consequently, the High Court quashed the challenged order and allowed the writ petition filed by Capital Graphics. However, the court granted liberty to the respondent to pass a fresh order in the matter, but only after providing the petitioner with an appropriate opportunity for a hearing in accordance with the law.
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