Order Passed Without Hearing & Order-in-appeal Passed Without Considering Condonation Application are not Sustainable | HC

Case Details: Ramji Kirana Store v. State of U.P. - [2023] 156 taxmann.com 600 (Allahabad)

Judiciary and Counsel Details

• • Pankaj Bhatia, J.
  • Amit Kumar Singh for the Petitioner.
  • C.S.C. for the Respondent.

Facts of the Case

The assessee received a notice where in the columns next to date of personal hearing, time of personal hearing and venue of personal hearing, the word “NA” was transcribed. The department passed order without granting any hearing.

The assessee challenged order by filing an appeal, although with a delay along with condonation request but the same was not considered. It filed writ petition against the order and rejection of appeal.

High Court Held

The Honorable High Court noted that the assessment order was passed without providing any hearing to the assessee. Also, the impugned order by Appellate Authority revealed non-application of mind as condonation request was not considered before rejecting appeal of assessee.

Therefore, the Court held that the original orders suffered from vice of not following mandatory provisions as contained in Section 75(4) of CGST Act, 2017 and passed in violation of principles of natural justice and thus liable to be set aside.