Kps Iron And Alloys Company Private Limited vs. State Of U.P. And 4 Others
Held
The Court held that the impugned order dated 29.03.2023 was passed without affording the petitioner an opportunity of personal hearing, which is a violation of natural justice. The Court noted that no date for hearing was mentioned in the order. Consequently, the Court set aside the impugned order. The Court directed the petitioner to file their reply to the show cause notice within two weeks from the date of the order and to appear before the concerned authority on 12.11.2023. The authority was directed to hear the petitioner on that date and pass an appropriate order strictly in accordance with law, without expressing any opinion on the merits of the case. The writ petition was disposed of with these directions.
Facts
The petitioner, Kps Iron And Alloys Company Private Limited, filed a writ petition challenging an order dated 29.03.2023 passed under Section 74(9) of the CGST Act, 2017. The petitioner's grievance was that this order was passed without providing any opportunity of hearing and without mentioning the date for a personal hearing. The petitioner sought to have the impugned order quashed and a fresh order passed after granting them a hearing. The revenue contended that the petitioner had not filed a reply to the show cause notice, and therefore, the order should not be quashed.
Key Issues
1. Whether the impugned order dated 29.03.2023, passed under Section 74(9) of the CGST Act, 2017, is liable to be quashed for want of an opportunity of personal hearing to the petitioner? Petitioner's contention: The petitioner argued that the order was passed in violation of principles of natural justice as no opportunity of hearing was provided. They sought quashing of the order and a direction for a fresh adjudication after a proper hearing. Revenue's contention: The revenue argued that despite the lack of a personal hearing, the petitioner failed to file a reply to the show cause notice, which disentitles them from seeking the quashing of the impugned order.
Sections Cited
Section 74(9)
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:196070-DB Chief Justice's Court Case :- WRIT TAX No. - 1169 of 2023 Petitioner :- Kps Iron And Alloys Company Private Limited Respondent :- State Of U.P. And 4 Others Counsel for Petitioner :- Praveen Kumar Counsel for Respondent :- C.S.C Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
Grievance of the petitioner is that the impugned order dated 29.03.2023 under Section 74 (09) of CGST Act, 2017 has been passed, without affording any opportunity of hearing to the petitioner and even without mentioning the date of granting personal hearing.
Learned counsel for the petitioner submits that purpose of filing this petition would be served if order impugned is quashed with a direction to the authority concerned to pass fresh order after giving opportunity of hearing to the petitioner.
Learned counsel appearing for the revenue submits that even if the opportunity of personal hearing has not been given to the petitioner, he could have filed reply to the show cause notice, which he has not done, therefore, the order impugned may not be quashed. A bare perusal of the impugned order reflects that no date was mentioned for hearing and t
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