GST Order Passed u/s 73 Without Giving Opportunity of Being Heard Quashed by HC

The petitioner, M/S Native Estate Pvt. Ltd, received an order dated 22.08.2024 passed under Section 73 of the GST Act. The petitioner filed an appeal against this order, but it was rejected in an order dated 28.03.2025 because the appeal was filed late.

Petitioner’s Argument

The petitioner’s learned counsel contended that before passing the order, the petitioner was not given a chance to be heard.

However, the Standing Counsel submitted that in the notice, the tax authority did not mention the hearing date. In the reminder notice, there was a date of hearing mentioned, but it was fixed before the filing of the reply. In the second notice, the authority gave a proper notice with the hearing date.

Allahabad Court Decision

The court observed that the petitioner was not given a chance to be heard before passing the order under section 73. Therefore, the court quashed both the orders dated 22.08.2024 and 28.03.2025. The court has sent the matter to the assessing authority and has directed it to pass a fresh order after providing an opportunity of hearing to the petitioner.