Facts of the Case

M/S Pawan Enterprises, through its proprietor Prabhat Kumar, challenged the order dated 22.08.2024 passed under Section 73 of the U.P. GST Act, 2017, and the appellate order dated 25.09.2025 dismissing its appeal as time-barred. The petitioner's grievance was that no genuine opportunity of personal hearing was granted, as the date shown for the notice and the date fixed for personal hearing were one and the same.

Issues Involved

  1. Whether an adjudication order is sustainable where the date of the show-cause notice and the date fixed for personal hearing coincide, effectively denying any real hearing opportunity.

Petitioner's Arguments

  • The date of notice and the date of personal hearing were the same, and this issue was already dealt with by the Division Bench in Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr., Writ Tax No. 303 of 2024, 2024:AHC:38820-DB.

Respondent's Arguments

  • Learned Standing Counsel, on instructions, confirmed that the date of personal hearing and the date of filing of reply were indeed the same.

Court Order / Findings

  • Applying the ratio of Mahaveer Trading Company — that Section 75(4) requires a genuine, effective opportunity of personal hearing, and that the U.P. Commercial Tax administration's own Office Memo No. 1406 dated 12.11.2024 flags coinciding notice/hearing dates as an impermissible, discontinued practice — the Court held the impugned orders unsustainable.
  • The impugned orders dated 22.08.2024 and 25.09.2025 were quashed, the petition was allowed, and the matter was remanded to the assessing authority to pass a fresh order after granting a proper opportunity of hearing.

Important Clarification

  • Fixing the date for personal hearing to coincide with the date of the notice itself (rather than after a reasonable interval for the assessee to prepare and file a reply) does not satisfy the mandatory hearing requirement of Section 75(4), and an order passed on that basis is liable to be quashed.

Sections Involved

  • Section 73, U.P./Central Goods and Services Tax Act, 2017 – determination of tax not paid for reasons other than fraud.
  • Section 75(4), CGST/UPGST Act, 2017 – mandatory opportunity of personal hearing before an adverse order.

Decision – In Favour of

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

Case Details

  • Court: High Court of Judicature at Allahabad, Lucknow Bench
  • Case No.: Writ Tax No. 1209 of 2025
  • Coram: Hon'ble Jaspreet Singh, J.
  • Date of Order: 28 October 2025

Link to Download the Order

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