M/S Krishna Traders Thru. Proprietor Swati Srivastava vs. State Of U.P. Thru. Addl. Chief Secy. State Tax Lko. And 2 Others

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 885 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE BRIJ RAJ SINGH, J.

This petition has been filed with the following main prayer :- Issue a writ, order or direction in the nature of 'Certiorari' thereby quashing the impugned order under section 73 of GST Act, 2017 in term of DRC 07 dated 29.12.2023 for financial year 2017-2018 passed by the opposite party no.3 has raised the demand of Rs.25,803.98/- including interest and penalty to the petitioner's firm which is made in gross violation of the principles of natural Justice; NO physical/ oral hearing in the matter was afforded to Petitioner, adverse material has not been confronted to Petitioner resulting in a most UNFAIR TRIAL. (contained as Annexure No.1). i. Issue an appropriate writ, order or direction to give the benefit of Under Section 75 (4) of GST Act, 2017 to the petitioner's company. ii. Issue an appropriate writ, order or direction by which the instant matter to remanding back to the respondents to pass a fresh order, in accordance with law, after giving opportunity of physical/ oral hearing to the petitioner. iii. We have gone through the show cause notice issued to the petitioner under section 73 of GST Act, 2017, copy of which has been filed as Annexure No.5 to the petition. A show cause notice issued under form GSTDRC-01 dated 24.9.2023 does not indicate the date of personal hearing, the time of personal hearing and venue of personal hearing. All the columns have been left blank showing them to be not applicable. Show cause notice is vitiated in view of the law settled by this Court in Bharat Mint and Allied Chemicals vs. Commissioner Commercial Tax & Others [Writ Tax No.1029/2021] decided on 04.03.2022 and several other cases. The show cause notice Versus Counsel for Petitioner(s) : Punit Kumar Srivastava, Ishank Srivastava, Rakesh Srivastava, Shashank Srivastava Counsel for Respondent(s) : C.S.C. M/S Krishna Traders Thru. Proprietor Swati Srivastava .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. State Tax Lko. And 2 Others .....Respondent(s)

is quashed consequently the assessment order is also quashed leaving it open for the respondent to issue a fresh show cause notice and given opportunity of personal hearing and then pass appropriate orders. This petition is allowed.

September 9, 2025 mks WTAX No. 885 of 2025 2 (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) MANISH SAXENA High Court of Judicature at Allahabad, Lucknow Bench