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IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
MANOJ KUMAR GUPTA, CJ, SUBHASH UPADHYAY
Abuturrab Agencies – Appellant
Versus
Commissioner, State Tax – Respondent
JUDGMENT :
Manoj Kumar Gupta, C.J.
1. Heard Shri Tarun Pande and Shri Ashish Agarwal, learned counsel for the petitioner-firm, and Ms. Puja Banga, learned counsel for the respondents-State.
2. The petitioner-firm has assailed the order dated 21.08.2024 passed by respondent no. 2, under Section 73 (9) of the C.G.S.T Act/ UKGST Act, demanding tax of Rs. 7,97,278/-, along with interest of Rs. 7,49,442/- and penalty of Rs. 79,728/-, total sum of Rs. 16,26,448/-.
3. The case of the petitioner-firm is that a show cause notice was issued to the petitioner-firm on 09.05.2024, whereby time was granted to the petitioner-firm to submit its reply by 09.06.2024. By the same notice, date of personal hearing was fixed for 27.05.2024, i.e., before the date fixed for submission of reply.
4. The contention of learned counsel for the petitioner- firm is that the date of personal hearing could not have been fixed before the date fixed for submission of reply. The procedure adopted by the respondents was, therefore, wholly illegal.
5. The further submission is that the show cause notice was not served upon the petitioner-firm by any physical mode, but by uploading the same on the GST portal, and the petiti
Procedural errors that violate natural justice, such as scheduling personal hearings before submission deadlines, render tax assessments invalid.
The court emphasized the mandatory requirement of granting a hearing under Section 75(4) of the GST Act before making any adverse decisions.
The main legal point established in the judgment is that the opportunity of hearing must be comprehensive and cannot be short-circuited, and it must provide a real and meaningful opportunity for a fa....
A statutory obligation exists to provide an opportunity for personal hearing before passing adverse orders under the GST framework, regardless of the applicant's request.
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