The Allahabad High Court set aside two Section 73 orders and the related appellate orders because the notices marked the hearing details as not applicable, and fixed fresh hearing schedules.

The Allahabad High Court has held that a show cause notice (SCN) under Section 73 of the CGST Act that records ‘N.A.’ against the date, time and venue of personal hearing vitiates the resulting order, and that a taxpayer’s failure to reply does not dispense with the hearing. [Shri Ganpati Carring Corp v. State of Uttar Pradesh & Ors., 2026-juristway.com-3276-HC(Allahabad)-GST; Uttar Pradesh Cooperative Processing and Cold Storage Federation Limited v. State of U.P. & Ors., 2026-juristway.com-3282-HC(Allahabad)-GST]

Justice Vikas Budhwar decided both writ petitions on the record, with the consent of the parties.

Shri Ganpati Carring Corp. A goods transport firm was issued an SCN in Form GST DRC‑01 on 23 Dec 2023 for 2018-19, after a notice under Section 61. The reply was due by 23 Jan 2024, but the hearing date, time and venue were marked ‘N.A.’. An order under Section 73 followed on 23 Apr 2024, and the appeal under Section 107 was rejected on 4 Aug 2025 for a delay of 70 days. The Standing Counsel relied on the firm’s failure to reply to either notice, but could not dispute that no hearing had been fixed. The Court held that, reply or not, the authority ought to have fixed the date, time and venue so that the assessee could put forward its stand orally.

The Court set aside both orders and remitted the matter. Treating the petitioner as having full knowledge of the SCN, it directed a reply by 13 Nov 2026, a hearing in the week commencing 23 Nov 2026 with at least five days’ notice by registered post, e-mail, telephone and WhatsApp, and an order by 24 Dec 2026. Adjournments are to be granted only in exceptional circumstances and for not more than three days at a stretch.

Uttar Pradesh Cooperative Processing and Cold Storage Federation. The SCN dated 18 Nov 2022 for 2017-18 required a reply by 24 Dec 2022 and recited ‘NA’ against the hearing details. An order under Section 73(9) was passed on 30 Dec 2023, and the appeal under Section 107(1), filed after the petitioner learnt of the order, was rejected on 27 Feb 2026. The Standing Counsel argued that the appeal ought to have been filed in time. The Court held that, the issue being no longer res integra, the omission vitiated the proceedings.

Both orders were set aside and the matter remitted. The petitioner is to be heard in the last week of November 2026, with orders to be passed by 31 Dec 2026, and unnecessary adjournments will not be entertained.

In both cases the Court did not adjudicate the merits.

2026-juristway.com-3276-HC(Allahabad)-GST | 2026-juristway.com-3282-HC(Allahabad)-GST