Facts of the Case

Mustafasons Heritage Pvt. Ltd. challenged an order dated 7 July 2022 passed under Section 74 of the GST Act and the order dated 2 September 2025 dismissing its appeal as beyond limitation. The petitioner's grievance was that in the notice, the tabs for the date, time and venue of personal hearing were all marked 'NA'.

Issues Involved

  1. Whether an order is sustainable where the underlying notice failed to specify any date, time or venue for personal hearing, marking these fields as "NA".

Petitioner's Arguments

  • The complete absence of any fixed date, time or venue for personal hearing rendered the order arbitrary and vitiated by breach of Section 75(4), squarely covered by Mahaveer Trading Company v. Deputy Commissioner, State Tax (Writ Tax No. 303 of 2024).

Respondent's Arguments

  • The learned Standing Counsel, on instructions, did not dispute that no date for hearing was in fact fixed in the notice.

Court Order / Findings

  • Finding the order violative of Section 75(4) and the issue squarely covered by Mahaveer Trading Company, the Court quashed both the original order dated 7 July 2022 and the appellate order dated 2 September 2025.
  • The matter was remanded to the assessing authority to pass a fresh order after providing adequate opportunity of hearing.

Important Clarification

  • A notice that leaves the personal hearing date, time and venue fields blank or marked "NA" fails to satisfy the mandatory hearing requirement of Section 75(4), independent of any other procedural compliance shown by the Department.

Sections Involved

  • Section 74, GST Act, 2017 – demand of tax involving fraud or wilful misstatement/suppression.
  • Section 75(4), CGST Act, 2017 – mandatory opportunity of personal hearing.

Decision – In Favour of

Decided in favour of the Assessee – both orders are quashed and the matter remanded for fresh adjudication with proper opportunity of hearing.

Case Details

  • Court: High Court of Judicature at Allahabad, Lucknow Bench
  • Case No.: Writ Tax No. 988 of 2025
  • Coram: Hon'ble Justice Pankaj Bhatia
  • Date of Order: 23 September 2025

Link to Download the Order

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