Facts of the Case

M/S Swastik Biscuit Pvt. Ltd., through its Director Pulkit Gupta, challenged an order dated 20.12.2023 passed under Section 73 of the GST Act and a further order dated 30.08.2024 dismissing its appeal as beyond limitation. The petitioner's core grievance was that no hearing had been accorded before the appeal was rejected as time-barred, and that the underlying demand order itself suffered from the same procedural infirmity considered by the Court in an earlier ruling.

Issues Involved

  1. Whether the appellate order dismissing the appeal as time-barred, passed without hearing, along with the underlying Section 73 order, can be sustained.

Petitioner's Arguments

  • No hearing was accorded before the appeal was dismissed as time-barred.
  • The issue was covered by the ruling in Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax, 2022 (4) ADJ 75, which condemned similar procedural lapses.

Respondent's Arguments

  • No specific defence beyond upholding the impugned orders is recorded; the department did not seriously contest the applicability of the Bharat Mint precedent once cited.

Court Order / Findings

  • Following Bharat Mint and Allied Chemicals on the identical point, the Court found the procedural lapse fatal to the sustainability of both orders.
  • The Court quashed the order dated 20.12.2023 passed under Section 73 as well as the order dated 30.08.2024 dismissing the appeal for delay, and allowed the petition on this sole ground.
  • The matter was remanded to the assessing authority to pass a fresh order after granting a proper opportunity of hearing to the petitioner.

Important Clarification

  • Dismissal of a GST appeal on limitation grounds, without addressing an underlying denial-of-hearing complaint in the original order, does not immunise the demand from judicial review.
  • The Court's readiness to quash both the assessment and appellate orders together, on a common procedural defect, keeps the door open for a single consolidated remand.

Sections Involved

  • Section 73, GST Act, 2017 – determination of tax not paid/short paid, no fraud alleged.
  • Section 107, GST Act, 2017 – appellate remedy against orders of the adjudicating authority.

Decision – In Favour of

The decision is in favour of the assessee, M/S Swastik Biscuit Pvt. Ltd. — both orders were quashed and the matter remanded for fresh adjudication after a proper hearing.

Case Details

High Court of Judicature at Allahabad, Lucknow Bench (Court No. 8) – Writ Tax No. 1543 of 2025 – Coram: Hon'ble Manish Kumar, J. – Order dated 17.12.2025.

Link to Download the Order

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