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IN THE HIGH COURT OF ALLAHABAD
PRITINKER DIWAKER, C.J., ASHUTOSH SRIVASTAVA, J.
M/S Sri Bala Ji Marbles - Petitioner
Versus
State of U.P. and Another - Respondents
WRIT TAX NO. 962 OF 2023.
Decided On : 11-08-2023
JUDGMENT
It is the case of the petitioner that the notice dated 07.10.2021 Form GST DRC-01 under Rule 142(1) of CGST Act was never served upon the petitioner and consequent thereto an ex-parte order has been passed whereby a sum of Rs. 2,34,450/- has been imposed upon the petitioner as penalty.
2. From the tenor of the order that has been passed by the Respondent No. 2, it is more than apparent that the order is an ex-parte order.
3. In such view of the matter, since prima facie, the order impugned is an ex-parte order, we set aside the same and remand the matter back to the Assistant Commissioner, respondent no. 2 to pass fresh orders after giving due notice and opportunity of hearing to the petitioner.
4. The writ petition is accordingly disposed of.
5. It is also expected that the petitioner shall cooperate in the proceeding and shall not take any unnecessary adjournment.
Administrative orders must follow due process, including proper notice to parties involved.
The court emphasized that ex-parte orders violate natural justice when parties are not given proper notice or opportunity to be heard.
Non-issuance of DRC-01 does not invalidate proceedings if prior notice provided due opportunity.
Small GST traders unaware of portal notices due to no physical service entitled to fresh hearing opportunity on pre-deposit condition.
Web portal notice upload without physical service violates natural justice; fresh opportunity granted on condition.
A writ petition is not maintainable when an effective statutory remedy is available, particularly concerning the principles of natural justice and appropriate communication.
Adjudication orders must provide fair opportunity to the noticee; failure to do so renders proceedings irregular and contrary to statutory provisions.
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