Facts of the Case

The petitioner, M/S Gangajali Project Management Services, through its partner Sanjay Kumar Singh, challenged the order dated 30.08.2024 passed under Section 73 of the GST Act and the appellate order dated 29.07.2025 dismissing its appeal as beyond limitation.

Issues Involved

  1. Whether an assessment order is sustainable where the show cause notice and reminder mentioned "NA" against the column for date of personal hearing, effectively denying any opportunity of hearing.

Petitioner's Arguments

  • No opportunity of hearing was granted while passing the order under Section 73, the issue being covered by the Division Bench ruling in Mahaveer Trading Company vs. Deputy Commissioner, State Tax (Writ Tax No.303 of 2024, dated 04.03.2024).

Respondent's Arguments

  • The learned Standing Counsel, on instructions, stated that in the show cause notice as well as the reminder, "NA" was mentioned against the column for date of personal hearing.

Court Order / Findings

  • Justice Pankaj Bhatia, following Mahaveer Trading Company on the sole ground of absence of any personal hearing date, allowed the petition.
  • The orders dated 30.08.2024 and 29.07.2025 were quashed, and the matter remanded to the assessing authority to pass a fresh order after granting an opportunity of hearing to the petitioner.

Important Clarification

  • Marking "NA" against the column for date of personal hearing in a GST show cause notice, rather than fixing an actual date, is treated as denial of the mandatory opportunity of hearing under Section 75(4), vitiating the resultant adjudication order.

Sections Involved

  • Section 73, Central Goods and Services Tax Act, 2017 — determination of tax not paid, other than by reason of fraud.
  • Section 75(4), CGST Act, 2017 — mandatory opportunity of personal hearing.

Decision – In Favour of

In favour of the Assessee — both the assessment order and the appellate dismissal were quashed, and the matter remanded for fresh adjudication after proper hearing.

Case Details

Court: High Court of Judicature at Allahabad, Lucknow Bench
Case No.: Writ Tax No. 1048 of 2025
Coram: Hon'ble Pankaj Bhatia, J.
Date of Order: 26.09.2025

Link to Download the Order

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