M/S Meena Leather Industries Thru. Proprietor Rais Jahan And Another vs. State Of U.P. Thru. Prin. Secy. State Tax And Another
Held
The Court held that the impugned order was passed in gross violation of fundamental principles of natural justice. The practice of denying personal hearing or issuing notices with the same date for reply and hearing is not sustainable in law.
Facts
The petitioner challenged an order imposing tax, interest, and penalty, arguing that the show cause notice and subsequent proceedings violated principles of natural justice. Specifically, the date for submitting a reply and the date for personal hearing were the same, and no proper opportunity for hearing was granted.
Key Issues
Whether the proceedings and the impugned order are vitiated due to violation of principles of natural justice, specifically the denial of adequate opportunity for personal hearing and improper show cause notices.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1639 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J.
Heard counsel appearing on behalf of the parties.
This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has prayed for the following reliefs:- "i. Issue a writ, order or direction in the nature of certiorari to quash the impugned order dated 21.08.2024, by which opposite Party No. 2 has imposed the tax, interest and penalty of Rs. 12,35,401/- U/s-73 for the financial Year 2019-20. (Annexure No.1). ii. Issue a writ, order or direction in the nature of certiorari to quash the show cause notice dated 24.05.2024 issued by the opposite party no. 2 under section 73 of GST Act, 2017. (Annexure No. 2).
iii. Issue a writ, order or direction in the nature of Mandamus commanding the opposite parties, not to realize the arbitrary demand of tax, interest and penalty of Rs. 12,35,401/- from the petitioner in pursuance to the impugned order dated 21.08.2024."
Counsel on behalf of the petitioner relies on a coordinate Bench judgment of this Court in the case of Mahaveer Trading Company vs
The judgment continues below.
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