M/S N.G.K Infra Ventures PVT. LTD. , Lko. Thru. Director Gaurav Deep Singh vs. State Of U.P. Thru. Prin. Secy. State Tax Deptt. Lko. And Another
Held
The Court held that all grounds raised by the petitioner challenging the assessment order can be adequately considered by the appellate authority. The petitioner is relegated to their remedy of appeal.
Facts
The petitioner challenged an order imposing tax, interest, and penalty, alleging violation of statutory provisions and lack of opportunity for hearing. The respondent argued that the petitioner was duly served notice but failed to appear, and an appeal is an efficacious remedy.
Key Issues
Whether the assessment order was passed in violation of principles of natural justice and statutory provisions, and if an appeal is the appropriate remedy.
Sections Cited
Section 73, Section 107
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC-LKO:44102-DB Court No. - 2 Case :- WRIT TAX No. - 167 of 2024 Petitioner :- M/S N.G.K Infra Ventures Pvt. Ltd. , Lko. Thru. Director Gaurav Deep Singh Respondent :- State Of U.P. Thru. Prin. Secy. State Tax Deptt. Lko. And Another Counsel for Petitioner :- Manoj Kumar Mishra,Piyush Tripathi,Shrikant Chaudhary Counsel for Respondent :- C.S.C. Hon'ble Alok Mathur,J. Hon'ble Arun Kumar Singh Deshwal,J.
Heard Sri Manoj Kumar Mishra, learned counsel for the petitioner as well as learned Standing Counsel for the respondents.
By means of present writ petition, the petitioner has challenged the order dated 18.12.2023, passed u/s 73 of U.P.GST/CGST/IGST Act, 2017 passed by the Deputy Commissioner, State Tax, Sector, Sector 12, Lucknow, whereby imposing tax for an amount of Rs.1,20,95,308.21, amount which includes the interest and penalty due upon the petitioner.
The petitioner submitted that he has assailed the said order on the ground that the same has been passed in violation of the statutory provision as well as no opportunity of hearing was given to the petitioner before passing of the said order.
Learned Standing Counsel on the other hand
The judgment continues below.
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