M/S Prasar Bharti Broadcasting Corporation of India Thru. Dy. Director General Anupam Swaroop Lko v. Addl. Commissioner Grade II Apeal State Tax Lko. and 2 Others

Court No. - 7 Case :- WRIT TAX No. - 360 of 2024 Petitioner :- M/S Prasar Bharti Broadcasting Corporation Of India Thru. Dy. Director General Anupam Swaroop Lko. Respondent :- Addl. Commissioner Grade Ii Apeal State Tax Lko. And 2 Others Counsel for Petitioner :- Dr. Ravi Kumar Mishra Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.

¶1Heard learned counsel for the parties and perused the record.

¶2The present petition has been filed by the petitioner challenging the order dated 09.12.2023 passed under Section 73 of the GST Act as well as the order dated 22.10.2024 whereby the appeal preferred by the petitioner was dismissed as being beyond limitation.

¶3Attacking the order dated 09.12.2023, the submission of the counsel for the petitioner is that the same was beyond the prescribed period of limitation prescribed under Section 73(10) of the GST Act. He further submits that no opportunity of hearing was granted to the petitioner which is required and mandatory under Section 75(4) of the GST Act.

¶4The issue with regard to non grant of hearing was considered by the Division Bench of this Court in the case of M/S Atlas Cycles Haryana Limited Versus State of U.P. and another passed in Writ Tax No. 144 of 2024 decided on 12.02.2024 and held that the provisions of Section 75(4) of the GST Act are mandatory.

¶5Without going to the arguments with regard to limitation and considering the submissions on the ground of non-grant of opportunity of hearing, the petition is allowed. Both the orders dated 09.12.2023 and 22.10.2024 are quashed. The respondent may pass a fresh order in accordance with law giving an opportunity of hearing. The petitioner would be at liberty to raise the question of limitation before the Assessing Authority. Order Date :- 19.12.2024 nishant High Court of Judicature at Allahabad, Lucknow Bench