2025 TAXONATION 1266 (ALLAHABAD)
Writ Tax No. - 1858 of 2024
Sajjan Kumar-Appellant
Versus
State of UP and Another-Respondent
Coram: Hon'ble Piyush Agrawal, J.
Date of order: 28/05/2025
Decision-In Favour of Assessee
Held That: In this case, the petitioner challenged the tax demand order and related notices issued under Section 73 of the GST Act for the period July 2017 to March 2018, arguing that the show cause notice was uploaded under the "additional notices and orders" section of the GST portal, not the primary "notices and orders" section. As a result, the petitioner was unaware of the notice and denied a personal hearing, violating principles of natural justice. The Court observed that the issue is covered by the Division Bench ruling in M/s Ashish Traders vs. State of UP and held the impugned orders to be invalid. Accordingly, the writ petition was allowed, the orders were set aside, and the matter was remanded to the assessing authority to issue a fresh notice and provide the petitioner with an opportunity for a hearing before passing a reasoned order.
Appearance:
Rishi Raj Kapoor For the petitioner
C.S.C. For the respondent.
Case referred/cited :-
JUDGMENT
1. Heard Mr. Rishi Raj Kapoor, learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned ACSC for the State-respondents.
2. By means of present petition, the petitioner is assailing the orders dated 17.5.2023 passed by respondent no. 2 (for tax period of July, 2017 to March 2018 F.Y. 2017-18), notice dated 24.1.2023 issued by respondent no. 2, and impugned acknowledgement for submission of appeal dated 11.7.2024 passed by respondent no. 3.
3. Learned counsel for the petitioner submits that the petitioner is a proprietorship firm having GSTIN No. 09ATHPK1522F1ZY. He submits that a show cause notice dated 24.1.2023 in FORM GST DRC 01 was issued by respondent no. 2 under Section 73 of the Act demanding Rs. 73,61446/- but the petitioner could not see the aforesaid notice as well as the reminder as it was not posted in the notices and order but the same was posted in additional notices and orders in the GST portal, therefore, the petitioner could not file objection but the impugned order has been passed without giving any proper opportunity of personal hearing to the petitioner, which is gross violation of principles of natural justice.
4. Learned counsel for the petitioner further submits that the issue involved in the present writ petition is squarely covered with the Division Bench judgement of this Court passed in M/s Ashish Traders Vs. State of UP and another [2024 TAXONATION 3027 (ALLAHABAD)] (Neutral Citation NO. -2024:AHC:173796-DB). He prays for allowing the present writ petition.
5. Per contra, learned ACSC supports the impugned order.
6. After hearing learned counsel for the parties, the Court has perused the records.
7. It is not in dispute that the show cause notice has been uploaded in additional notices and orders instead of notice and order in the GST portal and the impugned order has been passed exparte without affording opportunity of personal hearing to the petitioner.
8. The issue involved in the present writ petition is squarely covered by the Division Bench judgement this Court passed in M/s Ashish Traders (supra), therefore, the present writ petition is decided in the same terms as enumerated in the case of M/s Ashish Traders (supra).
9. In view of above, the writ petition is allowed. The impugned orders are set aside.
10. The matter is remanded to the assessing authority, who shall issue fresh notice to the petitioner in accordance with law within a period of one week from the date of production of certified copy of this order. The petitioner is directed to submit its reply within 15 days after receipt of the notice and after submitting the reply within time, the adjudicating authority shall pass reasoned and speaking order, within a period of two months thereafter, after affording due opportunity of hearing to the petitioner.
