M/S Buddha Resorts PVT. LTD. Thru. Director Shri Anil Tekriwal vs. Chief Commissioner Goods And Services Tax And Another
Held
The Court noted that the petitioner had a statutory remedy under Section 107 of the GST Act and that the challenge was belated. The petitioner's counsel then limited their prayer to a direction for deciding a representation under Section 108 of the UP GST Act.
Facts
The petitioner challenged an order passed under Section 73 of the GST Act, alleging non-consideration of their explanation and procedural lapses in service of notice. The respondent argued that the petitioner failed to submit a reply or explanation despite opportunities and adjournments.
Key Issues
Whether the impugned order under Section 73 was passed without proper opportunity and adherence to procedural requirements, and if a statutory remedy is available.
Sections Cited
Section 73, Section 107, Section 108, Section 169
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC-LKO:44852-DB Court No. - 3 Case :- WRIT TAX No. - 164 of 2024 Petitioner :- M/S Buddha Resorts Pvt. Ltd. Thru. Director Shri Anil Tekriwal Respondent :- Chief Commissioner Goods And Services Tax And Another Counsel for Petitioner :- Onkar Pandey,Arjun Gupta Counsel for Respondent :- C.S.C.
Hon'ble Mrs. Sangeeta Chandra,J.
Hon'ble Shree Prakash Singh,J.
Heard learned counsel for the petitioner and the counsel who appears on behalf of the State-respondents.
This petition has been filed with the following prayers:- "i. Issue a writ, order or direction in the nature of Certiorari quashing the order dated 22/11/2023 passed by opposite party no. 2 ie Deputy Commissioner, State Tax, Lucknow, Sector-11, Lucknow under section-73 of Goods & Services Tax Act, 2017 (hereinafter referred as GST Act) contained as Annexure No. 1 to this writ petition. ii. Issue a writ, order or direction in the nature of MANDAMUS commanding the opposite party no. 2, not to give effect the order dated 22/11/2023 passed under section-73 of GST Act and to reconsider the case of the petitioner, lawfully after affording due and proper opportunity of hearing."
It is the case of the p
The judgment continues below.
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