M/S Savitri Tech And Infra Works PVT. LTD. Raebareli Thru. Director vs. State Of U.P. Thru. Prin. Secy. (Institutional Finance) Lko. And Another
Held
The Court found that the petitioner failed to submit a reply to the show cause notice and that the adjournment applications were not properly received. The cited precedent was deemed inapplicable to the facts of the case.
Facts
The petitioner received a show cause notice under Section 73 of the GST Act with a short reply period and no clear personal hearing date. The petitioner sought adjournment due to counsel's absence and later due to a family function, but these applications were allegedly not received by the respondent.
Key Issues
Whether the show cause notice and subsequent demand order violated principles of natural justice due to inadequate notice period and lack of personal hearing opportunity. Whether the petitioner's adjournment requests were validly considered.
Sections Cited
Section 73, Section 61, Section 75, Section 107
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC-LKO:53058-DB Court No. - 3 Case :- WRIT TAX No. - 204 of 2024 Petitioner :- M/S Savitri Tech And Infra Works Pvt. Ltd.
Raebareli Thru. Director Respondent :- State Of U.P. Thru. Prin. Secy. (Institutional Finance) Lko. And Another Counsel for Petitioner :- Ayush Shukla Counsel for Respondent :- C.S.C.
Hon'ble Mrs. Sangeeta Chandra,J.
Hon'ble Shree Prakash Singh,J.
Heard learned counsel for the petitioner, learned standing counsel who appears on behalf of the State-respondent.
This petition has been filed by the petitioner with the following main prayer:- "(i) issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned ex- parte demand order and show cause notice dated 19.04.2024 and 23.12.2023 (April 2018-March 2019) issued by the Deputy Commissioner, StateTax, Jurisdiction Raibareilly Sector 1, Lucknow Uttar Pradesh i.e., the respondent no. 2, under section 73 of the State Goods & Service Tax Act (Annexure Nos. 5 and 3 to the writ petition, respectively). (ii) issue a writ or direction or pass an order in the nature of Mandamus directing the respondents not to take any coercive action against the petitioner pursuan
The judgment continues below.
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