Order Date – 11 October 2023

Parties: M/S Ramji Kirana Store Thru. Proprietor Ramji vs. State of U.P. Thru. Addl. Chief Secy. Commercial Tax Department Lucknow and 2 Others

Facts –

• The Petitioner, M/S Ramji Kirana Store, was called upon to reply to allegations under Section 73 of the GST Act, but no hearing date, time, or venue was specified in the reminder notice, and an order came to be passed against the petitioner on 20.02.2023.
• The said order was challenged by the petitioner by filing an appeal, although with a delay. 

Issue – 

• Whether the orders under Section 73 of the GST Act and the appeal dismissal were in violation of principles of natural justice?

Order –

• The Single Bench of Hon’ble High Court observed that the original order suffers from the vice of not following the mandatory provisions under Section 75(4) of GST Act and thus, is clearly contrary to the mandate cast by virtue of Section 75(4) of GST Act and is also in violation of principles of natural justice.
• Hence the orders are quashed, and the matter is remanded back to pass fresh orders after giving an opportunity of hearing to the petitioner.