The Allahabad High Court has set aside orders passed under Section 74 of the CGST Act for three financial years (2019-20, 2020-21 and 2021-22), holding that the requirement of Section 75(4) was flouted because the last three notices fixing dates for personal hearing were not uploaded on the Common Portal and the petitioner therefore had no knowledge of the proceedings. The ruling, by Justice Saumitra Dayal Singh and Justice Swarupama Chaturvedi in Writ Tax Nos. 3406, 3430 and 3523 of 2026 (M/s Manabs Sourcing Solutions Pvt. Ltd., decided 25.08.2026), remands the matter with a specific direction that fresh opportunity of hearing be given with at least 15 days’ advance notice.
The petitioner had initially participated in the proceedings by filing replies to the notices uploaded on the Common Portal. However, the last three notices for dates of personal hearing — 27.01.2026, 16.03.2026 and 25.03.2026 — were not uploaded on the Portal. The orders-in-original were passed on 27.03.2026 without the petitioner having any knowledge of the hearing dates. The Revenue’s counsel, upon obtaining instructions, was unable to dispute that the petitioner was not intimated about the last three dates.
The court found that the requirement of Section 75(4), which mandates an opportunity of hearing where any adverse decision is contemplated, had been flouted. No useful purpose would be served in keeping the petition pending or calling for a counter affidavit. The impugned orders were set aside and the matter was remitted to the authority to pass fresh orders after giving fresh opportunity of hearing with at least 15 days’ advance notice. The petitioner undertook to cooperate in the proceedings and not seek any undue or long adjournment, and the proceedings were expected to be concluded by 30.11.2026.
- 2026-juristway.com-1229-HC(Allahabad)-GST | High Court of Allahabad | Writ Tax Nos. 3406, 3430 & 3523 of 2026 | 25.08.2026