Amar Agencies Vs State of U.P (Allahabad High Court)
Allahabad High Court has set aside a GST demand order and a subsequent appellate order against Amar Agencies, citing a denial of personal hearing during the initial assessment and a failure by the appellate authority to decide the appeal on its merits. The court’s decision, delivered on June 7, 2025, remands the matter back to the assessing authority for a fresh order after providing an opportunity for personal hearing.
The case challenged an order dated December 28, 2023, passed against Amar Agencies under Section 73 of the GST Act, as well as the appellate order dated December 23, 2024, which had dismissed the petitioner’s appeal.
According to the brief facts presented, Amar Agencies was served with a show cause notice. In response, the petitioner had specifically requested a personal hearing. However, the order under Section 73 of the GST Act was passed without granting this requested hearing.
Aggrieved by this, Amar Agencies filed an appeal. The appellate authority’s order noted that while the appellant’s counsel had appeared on three occasions, they subsequently failed to appear despite several fixed dates. Consequently, the appeal was dismissed, with the appellate authority concluding that the appellant had failed to produce any evidence before either the adjudicating authority or the appellate authority, and thus the original order required no interference.
