Allahabad High Court
M/S Moringo Organics Private Limited ... vs Addl. Commissioner Grade 2 Appeals ... on 14 July, 2025
Author: Pankaj Bhatia
Bench: Pankaj Bhatia
HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH ?Neutral Citation No. - 2025:AHC-LKO:39860 Court No. - 7 Case :- WRIT TAX No. - 606 of 2025 Petitioner :- M/S Moringo Organics Private Limited Lko.Thru. Authorised Representative Senthil V Respondent :- Addl. Commissioner Grade 2 Appeals State Tax Deptt. Lko. And Another Counsel for Petitioner :- Anchal Tewari Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.
1.Heard learned counsel for the petitioner and learned Standing Counsel for the State.
2.Present petition has been filed by the petitioner for the following reliefs:
"I. Issue a writ, order or direction in the nature of certiorari quashing the impugned orders dated 09.04.2025 passed by the Respondent No. 1. (Annexure No.7);
II. Issue a writ, order or direction in the nature of certiorari quashing the demand order dated 04.12.2023 passed by the Respondent No. 2. (Annexure No.5);
III. Issue an appropriate writ, order or direction remanding the matter back to the First Appellate Authority (Respondent No. 1) to hear the appeal filed by the Petitioner under section 107 of the Act and adjudicate the same on the merits in the case;
IV. Issue a writ, order or direction in the nature of certiorari quashing the Notification dated 27.07.2022 & 24.04.2023, being invalid as the notifications no. 11.05.2020 & 28.06.2021 suffering from the vice of necessary recommendation of the GST council as required under section 168A of the Act. (Annexure No.2);
V. Alternatively, adjudicate the demand order dated 04.12.2023 passed under section 73(9) of the Act by the Respondent No. 2 on its own merits;
VI. Grant stay against recoveries till the disposal of the present Writ petition;
3.During the course of argument, learned counsel for the petitioner draws my attention to similar issue wherein the matter is pending before the Supreme Court in the case of M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. (Petition for Special Leave to Appeal (C) No.4240 of 2025.
4.It is argued that on the one hand, Allahabad High Court and Telangana High Court had taken one view whereas the Gauhati High Court has taken a view which is diametrically opposite and the matter is engaging attention of the Supreme Court.
5.He states that insofar as the prayer no.IV is concerned, he is not pressing the same and subject to the outcome of the matter before the Supreme Court, he reserves his right to challenge the same subsequently.
6.With regard to the order dated 04.12.2023 passed under Section 73 of GST Act, the neat submission of learned counsel for the petitioner is that no opportunity of hearing was granted while passing the said order which is contrary to the mandate of Section 75(4) of GST Act. He relies upon a judgment of this Court in the case ofMahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr. (Writ Tax No.303 of 2024)decided on 04.03.2024.
The petitioner has also challenged order dated 09.04.2025 whereby the appeal was dismissed as being beyond limitation.
7.Considering the fact that the appeal has been dismissed as being beyond limitation, the same would not attract the doctrine of merger.
8.As regards the order dated 04.12.2023, ex-facie,in the order, no hearing has been granted to the petitioner. Even no notice for hearing was issued to the petitioner which fact could not be controverted by learned Standing Counsel.
9.Considering the limited ground of not granting opportunity of hearing and following the judgment in the case ofMahaveer Trading Company (supra), present petition is partly allowed.
10.Orders dated 04.12.2023 & 09.04.2025 are quashed.
11. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner, in accordance with law.
Order Date :- 14.7.2025 nishant