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PANKAJ BHATIA
Santosh Traders – Appellant
Versus
State of U. P. – Respondent
| Table of Content |
|---|
| 1. legality of demand under gst with respect to principles of natural justice. (Para 2 , 5) |
| 2. procedural irregularities in the issuance of show cause notice. (Para 3 , 4) |
| 3. violation of natural justice leads to quashing of the order. (Para 6) |
JUDGMENT
Pankaj Bhatia, J.
Heard learned counsel for the parties and perused the material brought on record.
2. The present petition has been filed by the petitioner challenging the order dated 14.07.2021 passed against the petitioner, whereby demand has been quantified and imposed against the petitioner as disclosed in the said order for the period April 2018 to March 2019 in respect of SGST and CGST respectively along with tax and penalty imposed upon the petitioner as well as the order 26.12.2022 whereby the appeal preferred by the petitioner has been dismissed on the ground of the same being beyond the prescribed period of limitation prescribed under Section 107 of the GST Act.
3. The contention of the petitioner is that the petitioner was served a show cause notice under Section 74 of the GST Act recording that it has come to the knowledge of the authority issuing a notice that the tax was not being paid or short paid or th
The court emphasized the mandatory requirement of granting a hearing under Section 75(4) of the GST Act before making any adverse decisions.
Compliance with Section 75(4) of the GST Act is essential to ensure fair hearing and upholds principles of natural justice in administrative proceedings.
The judgment establishes the requirement of affording a minimum period of 30 days for responding to show cause notices under Section 73 of the CGST Act and emphasizes the need for show cause notices ....
Procedural errors that violate natural justice, such as scheduling personal hearings before submission deadlines, render tax assessments invalid.
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