Hitachi Systems India Pvt. Ltd. Vs State of U.P. (Allahabad High Court)
The Allahabad High Court heard a writ petition filed by Hitachi Systems India Pvt. Ltd., challenging an order dated 23.08.2024 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017 (GST Act), and an appellate order dated 22.09.2025, which dismissed the appeal as beyond the period of limitation. The petitioner contended that no proper opportunity of personal hearing was granted before passing the Section 73 order. It was further argued that the dates of notice and personal hearing were the same, preventing the petitioner from effectively participating in the proceedings. This issue had been previously addressed by a Division Bench of the Allahabad High Court in Mahaveer Trading Company vs. Deputy Commissioner, State Tax (2024: AHC:38820-DB), which emphasized the mandatory nature of personal hearings under taxing statutes.
The State, through learned Standing Counsel, submitted that the petitioner had appeared before the competent authority on three occasions and submitted replies to the show-cause notices on all three dates. The impugned order recorded these submissions and proceeded to decide the matter on merits. However, the Court noted that the adjudicating authority did not issue any further notice to allow oral hearings, nor did it grant a genuine opportunity of personal hearing before passing the final order.
