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PRITINKER DIWAKER, ASHUTOSH SRIVASTAVA
North Ends Food Marketing Pvt Ltd – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Heard Sri Anurag Khanna, learned Senior Counsel assisted by Sri Pranjal Shukla, Advocate for the petitioners and Sri Nimai Das, learned Standing Counsel for the Revenue/State respondent.
2. The challenge in this writ petition is to an order dated 05.06.2023 passed by the Deputy Commissioner, Sector-1, Sales Tax, Chandausi-respondent no. 6 in GST DRC-07 under Section 74 of the UPGST/CGST/IGST Act of 2017 and connected demand of tax, interest and penalty.
3. The challenge has been laid on the ground that the order has been passed in gross disregard of judicial discipline contrary to Appellate orders dated 10.03.2021 and 19.07.2022 and without deciding the preliminary issue of jurisdiction to initiate proceedings under Section 74 of the UPGST/CGST/IGST Act and also being contrary to the directions given in Writ Tax No. 1320 of 2022 decided on 03.12.2022.
4. Sri Khanna vehemently submits that this Court in its order dated 03.12.2022 passed in Writ Tax No. 1320 of 2022 had mandated that the issue pertaining to the jurisdiction of the Assessing Officer to initiate assessment proceedings under Section 74 of the Act shall be decided as a preliminary issue, but the said mandate
“there is difference between existence of jurisdiction and exercise of jurisdiction. The existence of jurisdiction is reflected by the fact of amenabilities of the jurisdiction to attack in the colla....
Procedural fairness is essential in tax proceedings; failure to provide notice of personal hearing invalidates the order.
Natural justice principles require authorities to consider objections and provide a hearing before passing adverse orders.
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