M/S Bharat Cement Supplier Lko. Thru Its Proprietor Firdosh vs. State Of U.P. Thru. Prin. Secy. (Institutional Finance ) U.P. Govt. Lko. And Another
Held
The Court held that the Assessing Officer failed to grant the adjournment requested by the petitioner and did not follow the principles of natural justice. The impugned order was set aside, and the matter was remanded for fresh consideration.
Facts
The petitioner was issued a show cause notice and demand order under Section 73 of the State GST Act. The date fixed for filing a reply and for personal hearing was the same, and the petitioner's request for adjournment was not considered by the Assessing Officer.
Key Issues
Whether the principles of natural justice were violated by not granting an adjournment and by fixing the same date for reply and personal hearing. Whether the ex-parte demand order was validly passed.
Sections Cited
Section 73, Section 73(1), Section 73(2), Section 73(9), Section 75(4)
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC-LKO:48921-DB Court No. - 3 Case :- WRIT TAX No. - 175 of 2024 Petitioner :- M/S Bharat Cement Supplier Lko. Thru Its Proprietor Firdosh Respondent :- State Of U.P. Thru. Prin. Secy. (Institutional Finance ) U.P.
Govt. Lko. And Another Counsel for Petitioner :- Anurag Mishra Counsel for Respondent :- C.S.C.
Hon'ble Mrs. Sangeeta Chandra,J.
Hon'ble Shree Prakash Singh,J.
Sri Pranjal Shukla, learned counsel for the petitioner has pointed out the earlier order dated 11-07-2024.
We have gone through the order dated 11-07- 2024. It is being quoted herein below :- "Heard learned counsel for the petitioner, Sri Rajesh Tiwari, learned standing counsel who appears on behalf of the State-respondent.
This petition has been filed by the petitioner with the following main prayer:- "issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned ex- parte demand order and show cause notice dated 17.12.2023 and 15.09.2023 (July 2017-March 2018) issued by the Deputy Commissioner, Sector 12, Lucknow Uttar Pradesh i.e., the respondent no. 2, under section 73 of the State Goods & Service Tax Act (Annexure Nos. 5 and 3 to the writ petitio
The judgment continues below.
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