M/S Moheed Khan Contractor v. The State Of U.P. And Another
Case note by CA Nikhil Gupta
Case overview
This Allahabad High Court decision concerns GST statutory provision - Section 74. The retained release ledger records the outcome as Allowed / set aside and classifies the matter under Demand & Adjudication.
Facts and procedural background
Neutral Citation No. - 2023:AHC:213643-DB
Case :- WRIT TAX No. - 1285 of 2023
Petitioner :- M/S Moheed Khan Contractor Respondent :- The State Of U.P. And Another Counsel for Petitioner :- Vishwjit Counsel for Respondent :- C.S.C.
Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
Issues before the Court
Petitioner :- M/S Moheed Khan Contractor Respondent :- The State Of U.P. And Another Counsel for Petitioner :- Vishwjit Counsel for Respondent :- C.S.C.
Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
Grievance of the petitioner is that the impugned order dated 17.08.2022 under Section 74 (09) of CGST Act, 2017 has been passed for Tax period of March 2019 (2018-19), without affording any opportunity of hearing to the petitioner and even without mentioning the date of granting personal hearing.
Court's analysis and findings
Grievance of the petitioner is that the impugned order dated 17.08.2022 under Section 74 (09) of CGST Act, 2017 has been passed for Tax period of March 2019 (2018-19), without affording any opportunity of hearing to the petitioner and even without mentioning the date of granting personal hearing.
Learned counsel for the petitioner submits that purpose of filing this petition would be served if order impugned is quashed with a direction to the authority concerned to pass fresh order after giving opportunity of hearing to the petitioner.
Learned counsel appearing for the revenue submits that even if the opportunity of personal hearing has not been given to the petitioner, he could have filed reply to the show cause notice, which he has not done, therefore, the order impugned may not be quashed.
A bare perusal of the impugned order reflects that no date was mentioned for hearing and the petitioner was not afforded any opportunity of personal hearing.
Decision and relief
The writ petition is accordingly disposed of.
It is made clear that we have not expressed any opinion on the merits of the case and the authority concerned to pass fresh order strictly in accordance with law.
Order Date :- 7.11.2023 Deepak/
2023-11-08T10:19:16+0530 High Court of Judicature at Allahabad
Ratio and practical significance
The binding effect flows from the court's operative reasoning reproduced below, read in the context of the pleaded facts and statutory provisions. Users should not generalise the result beyond materially comparable facts.
- Map the operative reasoning to the exact GST provision and procedural stage.
- Confirm whether a later review, appeal, SLP or subsequent judgment affects reliance.
- Preserve the official case number, decision date and neutral citation in professional work.
Full judgment text
Neutral Citation No. - 2023:AHC:213643-DB
Case :- WRIT TAX No. - 1285 of 2023
Petitioner :- M/S Moheed Khan Contractor Respondent :- The State Of U.P. And Another Counsel for Petitioner :- Vishwjit Counsel for Respondent :- C.S.C.
Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
Grievance of the petitioner is that the impugned order dated 17.08.2022 under Section 74 (09) of CGST Act, 2017 has been passed for Tax period of March 2019 (2018-19), without affording any opportunity of hearing to the petitioner and even without mentioning the date of granting personal hearing.
Learned counsel for the petitioner submits that purpose of filing this petition would be served if order impugned is quashed with a direction to the authority concerned to pass fresh order after giving opportunity of hearing to the petitioner.
Learned counsel appearing for the revenue submits that even if the opportunity of personal hearing has not been given to the petitioner, he could have filed reply to the show cause notice, which he has not done, therefore, the order impugned may not be quashed.
A bare perusal of the impugned order reflects that no date was mentioned for hearing and the petitioner was not afforded any opportunity of personal hearing.
Considering the facts and circumstances of the case, the order impugned dated 17.08.2022 is set aside with a direction to the petitioner to file his reply to the show cause notice within two weeks from today and shall appear before respondent no. 2 on 11.12.2023. On the said date, the authority will hear the petitioner and pass appropriate order.
The writ petition is accordingly disposed of.
It is made clear that we have not expressed any opinion on the merits of the case and the authority concerned to pass fresh order strictly in accordance with law.
Order Date :- 7.11.2023 Deepak/
2023-11-08T10:19:16+0530 High Court of Judicature at Allahabad
Finin2min Q&A
What court decided this case?
Allahabad High Court
What was the case number?
WRIT TAX No. 1285 of 2023
When was the decision delivered?
2023-11-07
Which GST provisions are identified in the case?
GST statutory provision - Section 74
What was the recorded outcome?
Allowed / set aside
Is the complete judgment text available here?
Yes. This page includes a faithful local rendition of the full text recovered from the issuing court source.
Should this page substitute professional advice?
No. Verify the official citation and later history before professional reliance.
Who authored the Finin2min case note?
CA Nikhil Gupta.