M/S Sindhi Traders vs. The Commissioner State Tax
Held
The High Court ruled that fixing a personal hearing prior to the date for submitting a reply to the show cause notice violated principles of natural justice. Consequently, both the assessment order and the appellate order were quashed, and the matter was remitted for fresh proceedings from the show cause notice stage.
Facts
The petitioner challenged a GST assessment order under Section 73 and a subsequent appellate order, arguing that the show cause notice procedure violated natural justice. The personal hearing was scheduled before the deadline for submitting a reply, and the notice was only uploaded on the GST portal.
Key Issues
Whether scheduling a personal hearing before the due date for submitting a reply to a show cause notice constitutes a violation of natural justice, and if so, what is the effect on the subsequent assessment and appellate orders.
Sections Cited
Section 73, Section 74, Section 75
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT: (per Sri Manoj Kumar Gupta, C.J.)
1)
Heard Mr. Tarun Pande and Mr. 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 03.08.2024 passed by respondent no. 3, under Section 73 of the C.G.S.T Act / UKGST Act, demanding tax of Rs. 1
UKHC010161702026
2026:UHC:8266-DB 10,68,390.44, along with interest of Rs. 9,47,634/- and penalty of Rs. 1,06,
The judgment continues below.
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Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.