Back
SAUMITRA DAYAL SINGH, MANJIVE SHUKLA
Mgs Palace – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Heard Sri Awadhesh Kumar Malviya, learned counsel for the petitioner and Sri Ankur Agrawal, learned Standing Counsel for the State.
2. Challenge has been raised to the adjudication notice issued under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 dated 19.05.2023.
3. Submission is, though the impugned notice was preceded by the notice issued under Section 61(1) of the Act dated 19.05.2023, respondent no. 2 has failed to consider the reply furnished by the petitioner dated 1.09.2023.
4. Upon instructions received, learned Standing Counsel has informed that the petitioner had submitted his reply through offline mode. It is also admitted to the petitioner that against transaction value of Rs. 11,50,000/- referred to in the notice dated 19.05.2023, the petitioner had originally disclosed transaction value of Rs. 5,91,000/-. Further disclosure has been made of transaction worth Rs. 5,00,000/- upon receipt of notice dated 19.05.2023.
5. In such facts, it cannot be prematurely concluded that there is no dispute that may require adjudication.
6. The satisfaction required to be recorded in terms of Section 61(3) of the Act is primarily subjective. Unless inherent
The court will not intervene in adjudication notices unless a fundamental error or lack of jurisdiction is established, emphasizing the subjective nature of satisfaction under the relevant tax provis....
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.
Procedural fairness is essential in tax proceedings; failure to provide notice of personal hearing invalidates the order.
The court established that the right to a personal hearing is fundamental in adjudication proceedings, and failure to provide this opportunity renders the order invalid.
Notifications under GST must comply with statutory requirements and obtain necessary approvals; extensions for issuing notices must be justified.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
