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SAUMITRA DAYAL SINGH, VINOD DIWAKAR
Viabhav Edible Pvt. Ltd. – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Heard Sri Aditya Pandey, counsel for the petitioner Sri Ankur Agarwal, learned Standing Counsel for the State.
2. The present petition has been filed against the order dated 17.8.2021 passed by respondent no.2 (Joint Commissioner Circle) Commercial Tax, Zone-1, Kanpur, passed under Section 74 (9) of the U.P. GST Act, (hereinafter referred to as 'the Act'), whereby tax Rs. 10,59,85,433.90, interest Rs. 7,13,96,434.00 and penalty Rs. 10,59,85,433.90 totalling to Rs. 28,33,67,301.80 have been imposed. Though, normally the rule of alternative remedy may have been enforced against the petitioners, the present petition was entertained, on the contention that there was no surviving jurisdiction to pass that order inasmuch as, the adjudication proceedings arose from an earlier proceedings under Section 67 of the Act that led to an order dated 18.2.2019 being passed under Section 130 (2) of the Act making the same allegations as have arisen in the adjudication proceedings giving rise to the present petition. The order passed under Section 130 (2) dated 18.2.2019 was set aside in entirety by the First Appellate Authority vide its order dated 25.6.2020. That order has long attained f
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.
Administrative orders must follow due process, including proper notice to parties involved.
Statutory remedies must be pursued as prescribed, and pre-deposit requirements do not allow bypassing appeal processes.
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.
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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