M/S K.K. Construction vs. State Of U.P. And Another

Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the Revenue.

Challenge has been raised to the adjudication order dated 24.02.2025 passed by the respondent no. 2 for the tax period 2020-21. 3. Submission is that though the said order is preceded by a show cause notice dated 28.11.2024, the contents of the said notice never became visible on the GST portal. Thus relying on annexures 5 and 6 and pleadings made in paragraph 17 and 18 of the writ petition, it has been stressed that the petitioner was prevented from furnishing reply to the show cause notice as the contents of the notice were never disclosed to it.

Prima facie, the contention appears to be correct on the strength of perusal of the annexures read with pleadings in the writ petition.

In such circumstances, no useful purpose may be served in keeping the present writ petition pending or calling for counter affidavit, at this stage.

The requirement of rules of natural justice commend that the noticee who is a tax payer is not only served with the show cause notice before any adverse order is passed in his case but that such notice be visible and thus available to the noticee to understand its contents and reply thereto, accordingly.

Since the contents of the notice may not have been disclosed, the Versus Counsel for Petitioner(s) : Nishant Mishra, Vedika Nath Counsel for Respondent(s) : C.S.C. M/S K.K. Construction .....Petitioner(s) State of U.P. and Another .....Respondent(s)

In view of above, the order dated 24.02.2025 is set aside. The matter is remitted to the respondent no. 2. 9. In view of the facts and circumstances of the case, it is directed that the respondent no. 2 shall now serve the show cause notice dated 28.11.2024 on the petitioner through the process server or speed post in addition to resolving the technical glitch on the portal as may have been prevented the petitioner from furnishing reply to the show cause notice.

Subject to such steps being completed, the petitioner may be granted a month's time from the date of service of physical notice to furnish his reply thereto. Thereafter, the proceedings may be conducted and concluded in accordance with law with proper opportunity of hearing being granted in the manner prescribed. Such that proceedings may be concluded not later than 31.03.2026. The petitioner undertakes to co- operate and participate in the proceedings. If the petitioner files an objection on such grounds as may be available in law, the same may be entertained except any objection as to limitation.

The writ petition is disposed of. October 8, 2025 Pratima WTAX No. 4324 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) PRATIMA AGRAHARI High Court of Judicature at Allahabad