Writ Petition Allowed: Allahabad High Court Quashes GST Orders for Denial of Fair Hearing

Writ Petition Allowed: Allahabad High Court Quashes GST Orders for Denial of Fair Hearing

The present writ petition is being filed by a company named M/S Swati Auto Spares (Petitioner) in Allahabad High Court, Lucknow Bench, before Hon’ble Justice Pankaj Bhatia in Court No. 7, against the State of Uttar Pradesh (Respondent). The case was decided on July 15, 2025. Petitioner here is challenging two orders dated 12.12.2023 and 29.03.2025, respectively. The first order was passed under Section 73 of the GST Act, and the second order was issued to reject their appeal against the previous order. The reason given for rejection was “delay beyond limitation.”

The petitioner claimed that they were not given the opportunity of a personal hearing before the final order under Section 73 of the GST Act. On this point, the government agreed that the taxpayer was asked to reply and appear on the same day, which does not really give a fair opportunity to prepare and be heard.

To issue the final order, the court recalled a previous case titled Mahaveer Trading Company vs. Deputy Commissioner, State Tax (Writ Tax No. 303 of 2024), decided on 04.03.2024. In this case also, the taxpayer was not given a fair chance of hearing, and hence, the court quashed the order. The same principle applied in this case, too. Therefore, the court allowed the writ petition and set aside both the assessment and appeal rejection orders dated 12.12.2023 and 29.03.2025, respectively. The matter is now remanded back to the assessing officer (AO) for fresh consideration, this time awarding a fair chance of hearing to the petitioner. The case is not closed.