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SAUMITRA DAYAL SINGH, MANJIVE SHUKLA
Shubham Steel Traders – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Saumitra Dayal Singh and Manjive Shukla, JJ.
Heard Mr. Aditya Pandey, learned counsel for the petitioner, Mr. Ankur Agrawal, learned Standing Counsel for the State respondents and perused the record.
2. Challenge has been raised to the order dated 20.11.2023 passed on FORM GST DRC-07 under Section 74 (9) of the UPGST Act, 2017 (hereinafter referred to as the 'Act').
3. Merit issues apart, it is undisputed that on 20.05.2023 a notice under Section 74 of the Act, was issued to the petitioner granting one month time to make compliance. Since the petitioner chose to contest the proceedings, on 13.06.2023 notice on DRC-01 was issued granting the petitioner 15 days time to file reply. At that stage a typographical error appears to have crept in the proceedings in as much as the notice issued on DRC-01 was wrongly described to be issued under Section 74(5) of the Act in place of section 74 (1) of the Act.
4. That error apart, it is also undisputed to the respondent that the petitioner did file reply to the notice on 26.07.2023. Thereafter no proceeding appears to have been conducted over a long period of four months. For the first time on 31.10.2023 reminder notice was issued grant
The court emphasized that ex-parte orders violate natural justice when parties are not given proper notice or opportunity to be heard.
Adjudication orders must provide fair opportunity to the noticee; failure to do so renders proceedings irregular and contrary to statutory provisions.
Natural justice principles require authorities to consider objections and provide a hearing before passing adverse orders.
Writ jurisdiction is not maintainable if filed beyond statutory limitation under tax statutes.
The court emphasized the necessity of effective notice service to uphold natural justice, ruling that failure to provide a fair opportunity to respond invalidates the impugned order.
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