The court cancelled the tax order because the petitioner wasn’t given a fair hearing, and directed the authorities to restart the process properly with adequate notice.
Khushi Jain | May 7, 2026 |
Personal hearing Date same as for filing of reply: High Court quashes GST Orders for Violation of Natural Justice
Facts of the Case
The petitioner, M/S Sawariya Enterprises, challenged an order dated 31.05.2022 under Section 74 of the U.P. GST Act for the tax year 2020–21. The main complaint was that the rules of natural justice were violated because the petitioner wasn’t given a fair chance for a personal hearing. The hearing date was fixed on the same day as the deadline for filing a reply, which made it impossible to properly defend the case.
Issue of the case
Was the order valid when the petitioner was not given a reasonable opportunity to present their case?
Decision of the Court
The High Court agreed that natural justice was violated. The order dated 31.05.2022 was set aside. The petitioner was allowed to treat the impugned order as a final notice and file a reply within three weeks. The authority must give at least 15 days’ notice before the next personal hearing. Any bank or property attachments made under the earlier order must be released.
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