GST
TRT-2025-
High court of Allahabad
Date:-15-09-25
In:-
Issue Favourable to Tax Payer ?:-
Order date: 15 Sept 2025
Parties: M/s Mahesh Fashion v. State of U.P.
Facts -
- Petitioner, a proprietorship firm, challenged orders dated 24.08.2024 (ex parte) and 09.04.2025 (appeal rejected). Show cause notice issued under Section 73; reply filed on 17.08.2024; hearing fixed for 20.08.2024.
- However, order passed ex parte on 24.08.2024, on a date not fixed for hearing, without giving fresh notice. The order was wrongly uploaded under “additional notices” tab instead of “orders”, causing non-communication to petitioner.
- First appeal was also dismissed ex parte, with appellate order passed on 09.04.2025 without proper intimation. Petitioner relied on Videocon D2h Ltd., Wonder Enterprises, and Dilip Kumar Gupta to argue violation of natural justice.
Issue -
- Whether an ex parte order passed on a date not fixed for hearing and uploaded under wrong head, without proper notice or communication, is sustainable in law?
Order -
- The Court emphasized that principles of natural justice must be strictly followed in GST adjudication. Passing an ex parte order on a date not notified to the assessee amounts to denial of fair hearing.
- It held that orders must be passed either on the date fixed for hearing or on a subsequent date with due notice to the assessee; otherwise, they are invalid. Uploading orders under incorrect portal categories (like “additional notices”) deprives the assessee of effective communication and cannot be treated as valid service.
- The impugned appellate order dated 09.04.2025 was quashed as unsustainable. The matter was remanded to the appellate authority to pass a fresh order strictly in accordance with law, after giving the petitioner an opportunity of hearing. A timeline of three months was fixed for disposal.
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