2025(02)LCX0439

Capital Graphics

Versus

State Of U.P.

WRIT TAX No. - 96 of 2025 decided on 28-02-2025

Neutral Citation No. - 2025:AHC-LKO:12064

Court No. - 7

Case :- WRIT TAX No. - 96 of 2025
Petitioner :- M/S Capital Graphics,Lucknow Thru. Its Proprietor Mr.
Rishi Chopra
Respondent :- State Of U.P. Thru. Addl. Chief Secy. State Tax Govt. Of
U.P. Lko. U.P. And 2 Others
Counsel for Petitioner :- Punit Kumar Srivastava, Ishank Srivastava,
Rakesh Srivastava, Shashank Srivastava
Counsel for Respondent :- C.S.C.

Hon'ble Pankaj Bhatia,J.

1. Heard the counsel for the petitioner and the learned Standing Counsel.

2. The present petition has been filed challenging the order dated 24.04.2024 under section 73 of the GST Act.

3. The contention of the counsel for the petitioner is that no opportunity of hearing was granted, which is incumbent in view of the mandate of Section 75(4) of the GST Act.

4. Standing Counsel, based upon the instructions states, that no date for hearing was fixed and it was made open to the petitioner to appear on any date for one month for hearing. The said contention of the Standing Counsel that no date was fixed and the petitioner could have submitted the arguments on any date within one month, would not satisfy the requirement of fixing a date for hearing.

5. Admittedly, as per the impugned order, no hearing has been accorded, finding the same to be contrary to the mandate of Section 75(4) of the GST Act and also in violation of the principle of natural justice, the impugned order is quashed. The matter is remanded to pass a fresh order in accordance with law after giving an opportunity of hearing to the petitioner.

6. The writ petition stands allowed.

Order Date :- 28.2.2025