Facts of the Case

M/S Jagjit Enterprises Private Limited, through its authorised signatory Harmeet Mann, challenged the order dated 21.05.2022 passed under Section 75 of the U.P. GST Act, 2017 and the appellate order dated 23.09.2025 dismissing its appeal as time-barred. The petitioner's grievance was that no opportunity of personal hearing had been afforded before the impugned order was passed.

Issues Involved

  1. Whether an adjudication order can be sustained where no date for personal hearing was fixed at all.

Petitioner's Arguments

  • No opportunity of personal hearing was granted while passing the order, and this issue was covered by Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr., Writ Tax No. 303 of 2024, 2024:AHC:38820-DB.

Respondent's Arguments

  • Learned Additional Chief Standing Counsel, on instructions, confirmed that no date was in fact fixed for personal hearing.

Court Order / Findings

  • Applying the dictum of Mahaveer Trading Company that opportunity of personal hearing under Section 75(4) is mandatory before any adverse adjudication order — and cannot be dispensed with merely because written replies were recorded — the Court held the impugned orders unsustainable.
  • Reference was again made to the Commissioner, Commercial Tax, U.P.'s Office Memo No. 1406 dated 12.11.2024, addressing the systemic issue of hearing dates being left blank or mis-sequenced.
  • The impugned orders dated 21.05.2022 and 23.09.2025 were quashed, and the matter remanded to the assessing authority to pass a fresh order after affording an opportunity of hearing.

Important Clarification

  • Where the Department itself confirms, on instructions, that no personal hearing date was fixed before an adverse GST order, the order cannot be sustained regardless of the stage of proceedings (Section 73 or Section 75) — the Court will quash it and remand for a fresh hearing.

Sections Involved

  • Section 75, U.P./Central Goods and Services Tax Act, 2017 – general provisions relating to determination of tax, including the mandatory personal hearing under sub-section (4).

Decision – In Favour of

Decided in favour of the Assessee. The impugned orders were quashed and the matter remanded for a fresh hearing.

Case Details

  • Court: High Court of Judicature at Allahabad, Lucknow Bench
  • Case No.: Writ Tax No. 1497 of 2025
  • Coram: Hon'ble Jaspreet Singh, J.
  • Date of Order: 8 December 2025

Link to Download the Order

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