Facts of the Case

The petitioner, M/S Maruti Mahila Swawlambi Sansthan, through its authorised signatory Avdesh Kumar Mishra, challenged the order dated 06.02.2023 passed under Section 74 of the GST Act, and the appellate order dated 22.09.2025 dismissing its appeal as beyond limitation.

Issues Involved

  1. Whether an assessment order is sustainable where the show cause notice 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 74, 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, confirmed that in the show cause notice, "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 a fixed personal hearing date, allowed the petition.
  • The orders dated 06.02.2023 and 22.09.2025 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 — instead of fixing an actual date — amounts to denial of the mandatory opportunity of hearing under Section 75(4), vitiating the resultant adjudication order, whether passed under Section 73 or Section 74.

Sections Involved

  • Section 74, Central Goods and Services Tax Act, 2017 — determination of tax involving fraud, wilful misstatement or suppression.
  • 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. 1077 of 2025
Coram: Hon'ble Pankaj Bhatia, J.
Date of Order: 26.09.2025

Link to Download the Order

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