Suresh Kumar Khattri vs. Commissioner Of Commercial Tax And Another

Facts

The petitioner, Suresh Kumar Khattri, filed a writ petition before the Allahabad High Court challenging an order dated February 11, 2025, passed by the Deputy Commissioner, State Tax, Division-2, Mirzapur. The impugned order was passed under Section 73(9) of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner is aggrieved by this order and seeks relief from the High Court. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to the impugned order is also not detailed.

Held

The Court held that the explanation provided by the petitioner regarding the typographical error in the return should have been considered by the concerned authority before passing the impugned order. The Court found that the authority failed to grant an opportunity of hearing to the petitioner. Consequently, the impugned order dated February 11, 2025, was quashed and set aside. The Court directed the concerned authority to consider the petitioner's explanation, grant an opportunity of hearing, and thereafter pass a reasoned order expeditiously in accordance with the law. The ratio decidendi is that statutory authorities must adhere to principles of natural justice, including considering the assessee's explanations and providing an opportunity of hearing, before passing adverse orders.

Key Issues

1. Whether the Deputy Commissioner, State Tax, erred in passing the order dated February 11, 2025, without considering the explanation provided by the petitioner regarding a typographical error in the return? (Question of law and fact, turning on principles of natural justice and Section 73(9) of the UP GST Act, 2017). Petitioner's Contention: The petitioner argued that their explanation concerning a typographical error in the return should have been considered by the authority before passing the impugned order. Respondent's Contention: The judgment does not record any specific arguments made by the respondent (Commissioner of Commercial Tax and Another).