BharatTaxGST

Ramjani vs. State Of U P And 2 Others

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WTAX/1612/2022HC AllahabadGSTCNR UPHC01261913202205 January 20232 pages

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Cause title — parties, addresses and appearances
HIGH COURT OF JUDICATURE AT ALLAHABAD *** ORDER 1. Order dated June 18, 2022 passed by the Commercial Tax Officer, Sector-2, Jalaun at Orai under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 has been impugned by filing the present writ petition. 2. The argument raised by the learned counsel for the petitioner is that the order has been passed in violation of principles of natural justice and the material, on the basis of which demand has been raised, was not confronted, whereas the stand taken by the learned counsel for the respondents is that show cause notice dated March 11, 2022 was issued to the petitioner, specifically mentioning that he had claimed input tax credit for purchase of certain goods from the dealers, who were not doing business in fact. To the notice, no reply was sent by the petitioner. He never even prayed for grant of opportunity of hearing. Hence, the Authority concerned had no option but to pass the order impugned. It is submitted that the petitioner has statutory remedy of appeal against the

impugned order. Chief Justice's Court Serial No. 15 WRIT TAX No. - 1612 of 2022 Through :- Mr. Aloke Kumar, Advocate

v/s Through :- Mr. Ankur Agarwal, Standing Counsel for respondents No. 1, 2 and 3 CORAM : HON'BLE RAJESH BINDAL, CHIEF JUSTICE

HON'BLE J.J. MUNIR, JUDGE Ramjani .....Petitioner State of U.P. and others .....Respondents

3.

After hearing learned counsel for the parties, in our opinion, the petitioner should avail his remedy of appeal against the order impugned as he has failed to respond to the show cause notice issued to him.

4.

The writ petition is, accordingly, dismissed with liberty to the petitioner to avail of his statutory remedy of appeal. Allahabad 06.01.2023 Deepak/Ishan Whether the order is speaking : Yes/No Whether the order is reportable : Yes/No 2 WTAX No. 1612 of 2022 (J.J. Munir) Judge (Rajesh Bindal) Chief Justice DEEPAK KUMAR PANDEY High Court of Judicature at Allahabad

Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.