M/S Sindh Traders vs. The Commissioner State Tax
Held
The High Court held that fixing a personal hearing before the reply submission deadline violated principles of natural justice and the procedure outlined in Section 75 of the CGST Act. Consequently, the impugned order was quashed, and the matter was remitted for fresh proceedings from the show cause notice stage.
Facts
M/s Sindhi Traders challenged a tax and penalty demand order issued under Section 73 of the CGST/UKGST Act. The petitioner contended that the show cause notice fixed the personal hearing date before the deadline for submitting a reply, violating principles of natural justice.
Key Issues
Whether scheduling a personal hearing prior to the deadline for submitting a reply to a show cause notice constitutes a breach of natural justice and the statutory procedure under the CGST Act.
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 18.12.2025 passed by respondent no. 2, under Section 73 of the C.G.S.T Act / UKGST Act, demanding tax of Rs. 1
UKHC010161812026
2026:UHC:8271-DB 1,87,258.05, along with penalty of Rs. 43,734/-, total sum of Rs. 2,30,99
The judgment continues below.
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