Smt.Suman Pathak vs. State Of U.P. Thru. Prin. Secy. Tax And Reg. Lko And 2 Others
Held
The Court held that there was a violation of the principle of natural justice. The Court found itself in agreement with the principle enunciated in the coordinate Bench's order in M/s Katyal Industries v. State of U.P. and others. Consequently, the impugned order dated 15.02.2025 passed by the respondent No.3 was quashed and set aside. The Court directed the Department to issue a proper notice to the petitioner and proceed in accordance with the law. The ratio decidendi is that an order passed without adhering to the principles of natural justice, particularly by failing to issue a proper show cause notice, is unsustainable.
Facts
The petitioner is aggrieved by an order dated 15.02.2025 passed by the Commercial/State Tax Officer, Sector 4, Barabanki, under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner's GST registration had been cancelled, and no business was conducted thereafter. The petitioner contends that no show cause notice was uploaded on the GST portal prior to the impugned order being passed. The petitioner relies on a previous judgment by a coordinate Bench of the High Court in M/s Katyal Industries v. State of U.P. and others.
Key Issues
1. Whether the impugned order dated 15.02.2025, passed by the Commercial/State Tax Officer, is liable to be quashed on the ground of violation of the principles of natural justice, specifically the non-issuance of a proper show cause notice to the petitioner? The petitioner argued that the order was passed in violation of the principles of natural justice as no show cause notice was uploaded on the GST portal. They relied on the precedent set in M/s Katyal Industries v. State of U.P. and others. The respondent State did not record any specific arguments against this contention.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1419 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J.
Heard learned counsel for the parties and perused the record.
This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated 15.02.2025 passed by the respondent No.3, Commercial/State Tax Officer, Sector 4, Barabanki under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act").
Factual matrix in the matter is that the petitioner's registration under the Act was cancelled. Subsequent to the same, no business was carried out by the petitioner. It appears that no show cause notice was uploaded on the GST portal and despite the same, the order impugned was passed under Section 73 of the Act.
Counsel appearing on behalf of the petitioner relies upon an order passed by the coordinate Bench of this Court in M/s Katyal Industries v. State of U.P. and others, Neutral Citation No.2024:AHC:23697-DB. We are essentially in agreement with the said principle enunciated by the coordinate Bench in the said order.
We fi
The judgment continues below.
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