IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.10743 of 2024 ======================================================

S.S. Enterprises a partnership firm having its office at NH 31, Jail Chowk, Purnea- 854301, Bihar- 852123 through its partner Sahir Khan (Male, aged about 28 years) son of Irshad Ahmad Khan, resident of 107, Road No. 4, Near Park, Sampatchak, Rajendra Nagar, Patna, Bihar- 800016.

... ... Petitioner/s Versus

1. Union of India through the Secretary, Finance, North Block, New Delhi-

110001.

2. Central Board of Indirect Taxes and Customs through its Secretary having its office at 47 B, CBIC, Department of Revenue, North Block, New Delhi

110001.

3. Commissioner of CGST and Central Excise having its office at Central Revenue Building (Annexe), Bir Chand Patel Path, Patna.

4. Superintendent, Central GST and Central Excise Range- Purnea, Division-

Purnea.

... ... Respondent/s ======================================================

Appearance :

For the Petitioner/s : Mr.D.V.Pathy, Sr. Advocate Mr.Sadashiv Tiwari, Advocate Ms.Prachi Pallavi, Advocate Mr.Hiresh Karan, Advocate Ms.Shivani Dewala, Advocate For the Respondent/s : Mr.Krishna Nandan Singh, ASGI Mr.Anshuman Singh, Sr. SC, CGST & CX Mr.Shivaditya Dhari Sinha, Advocate ======================================================

CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI and HONOURABLE MR. JUSTICE SUNIL DUTTA MISHRA

ORAL JUDGMENT

(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)

Date : 28-01-2025 In the instant writ petition, petitioner has sought for the following relief(s):-

“(i) the order dated 19.04.2024 and also the summary of order (as contained in Annexure- P3 series) passed by the respondent no. 4 under Section 73(9) of the Act charging tax, interest and imposing penalty for the Financial Year 2018-19 beyond the time limit set out in Section 73(10) of the Act be set-aside and quashed.

(ii) the order dated 19.04.2024 and also the summary of order (as contained in Annexure-P3 series) passed by the respondent no. 4 under Section 73(9) of the Act charging tax, interest and imposing penalty for the Financial Year 2018-19 in view of payment of the admitted tax as per returns in Form GSTR 3B duly reflected therein month-wise be set-

aside and quashed.

(iii) the order dated 19.04.2024 and also the summary of order (as contained in Annexure -P3 series) passed by the respondent no. 4 under Section 73(9) of the Act charging tax interest and imposing penalty for the Financial Year 2018-19 in derogation of the circular issued by the Central Board of Indirect Taxes and Customs directing service of summary of notice and summary of orders electronically on the portal by the proper officer render the order invalid?

(iv) for granting any other relief(s) to which the petitioner is otherwise found entitled to.”

2. The petitioner in para 28 stated that he has no efficacious alternative remedy than to move this Hon’ble Court for the relief sought. In support of the same, he is relying on Annexure-P/2 Instruction No. 04/2023-GST, para 3 to the extent that notice was not uploaded in electronic mode on the portal in FORM GST DRC-07 under Rule 142(1) (a) of CGST Rules, 2017. He is also relying on Section 75(4) of GST Act, 2017 to the extent that petitioner has not been provided an opportunity. On the other hand, in the impugned order dated 19.04.2024, portion of the para

7 it is stated as under:-

“PERSONAL HEARING An opportunity of personal hearing against the instant Demand cum Show Cause Notice (DRC-01) was granted to the notice on 07.02.2024, 12.02.2024 and 16.02.2024. However, no one appeared for personal hearing.”

3. The aforementioned material is not disputed by the petitioner. Merely, non-uploading of notice in portal would not vitiate impugned order. In view of the fact that petitioner was provided personal hearing before the concerned authority as is evident from portion of the para 7 of the impugned order cited (supra). Therefore, we have to draw inference that petitioner has w