- Court
- High Court of Judicature at Allahabad
- Decided
- 7 December 2023
- Case no.
- WTAX 1316/2023
Judgment
Court No. - 3 Case :- WRIT TAX No. - 1316 of 2023 Petitioner :- Gopal Traders A 550 Brahmpura Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Mohit Behari Mathur Counsel for Respondent :- C.S.C. Hon'ble Siddhartha Varma,J. Hon'ble Syed Qamar Hasan Rizvi,J.
¶1When a notice was issued under section 74 of the U.P. Goods and Service Tax Act, 2017, the notice indicated that the reply had to be submitted by 9.9.2023 and the personal hearing was to be given on 25.8.2023. The petitioner could not reply to the notice as certain relevant documents could not be obtained by the petitioner from the department. From the notice, we also find that even before the reply was to be submitted, a personal hearing was fixed. The petitioner aggrieved by the order dated 18.10.2023 has approached this Court.
¶2Learned counsel for the petitioner states that the order was passed in gross violation of the principles of natural justice.
¶3Learned counsel appearing for the Department Sri Ankur Agarwal states that the petitioner, if had not availed the opportunity of filing a reply, the Department would definitely provide a further opportunity if this Court directs.
¶4Upon the perusal of the order impugned and after hearing learned counsel for the parties, we are of the view that the petitioner was not provided the opportunity to submit the reply as the notice itself was defective.
¶5Under such circumstances, the notice 9.8.2023 and the subsequent order dated 18.10.2023 both are quashed and the matter is being remitted back to the Authorities concerned for a fresh consideration of the case. The Authorities may issue a fresh notice to which the petitioner may file a reply and thereafter suitable orders may be passed. Needless to mention that a personal hearing would also be provided to the petitioner.
¶6The writ petition is, accordingly, allowed to the extent indicated above. Order Date :- 8.12.2023 GS (Syed Qamar Hasan Rizvi, J.) (Siddhartha Varma, J.) High Court of Judicature at Allahabad
Source: High Court of Judicature at Allahabad, through the eCourts High Court services, via the Indian High Court Judgments open dataset by Dattam Labs (CC BY 4.0). Text was extracted from the official PDF and may contain conversion errors. Check the official PDF before relying on it.