M/S. Mukand Lal Reoti Prasad vs. State Of U.P. And 2 Others
Held
The Court held that the Appellate Authority had decided the appeal in the absence of the petitioner's counsel. The Court found no reason to disbelieve the petitioner's counsel's assertion that he was suffering from high fever during the relevant period, which prevented his appearance. The Court concluded that keeping the writ petition pending would serve no useful purpose. In the interest of justice, the order dated 16.11.2019 passed by the Appellate Authority was set aside. The matter was remanded to the Appellate Authority to decide the appeal afresh after providing an opportunity of hearing to the petitioner's counsel. The Court directed the petitioner's counsel to appear before the Appellate Authority on 10th December 2020, and the Appellate Authority was instructed to decide the appeal on merits expeditiously, preferably within two months from that date.
Facts
The petitioner, M/s. Mukand Lal Reoti Prasad, a trader of Bidi, purchased goods from M/s J.P. Tobacco Products Private Limited on 5.2.2019 and sold them to nine registered dealers on 9.2.2019. The goods were intercepted on 9.2.2019, and a detention order was issued on 11.2.2019, citing the absence of E-way bills. The petitioner argued that E-way bills were not required as the invoice value for each transaction was less than ₹50,000, and their absence was due to inadvertence. An order under Section 129(3) of the U.P. GST Act was passed on 25.2.2019. The petitioner's appeal before the Appellate Authority was dismissed on 16.11.2019 for non-appearance, despite a demand notice being issued on 24.7.2020. This dismissal order is challenged in the present writ petition.
Key Issues
1. Whether the Appellate Authority erred in dismissing the petitioner's appeal without hearing the counsel, thereby violating principles of natural justice, as per the U.P. GST Act. Petitioner's contention: The petitioner's counsel was unable to appear before the Appellate Authority on 15.11.2019 because he was suffering from high fever from 11.11.2019 to 17.11.2019. Consequently, an adjournment application could not be filed, leading to the ex-parte dismissal of the appeal. The petitioner relies on the principle of natural justice and the need for a fair hearing. Respondent's contention: The judgment does not record any specific contentions from the respondent State of U.P. and others regarding the dismissal of the appeal.
Sections Cited
Section 129(3)
AI-generated summary — verify with the full judgment below
Court No. - 38 Case :- WRIT TAX No. - 637 of 2020 Petitioner :- M/S. Mukand Lal Reoti Prasad Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- C.S.C.
Hon'ble Pankaj Bhatia,J.
The present petition has been filed challenging the order dated 16.11.2019, whereby the appeal filed by the petitioner has been dismissed without hearing the counsel for the appellant.
The contention of the counsel for the petitioner is that the petitioner is a trader/seller of Bidi and had purchased the Bidi from M/s J.P. Tobacco Products Private Limited against Tax invoice and E-way bill dated 5.2.2019. The petitioner claims to have sold the said Bidi to 9 different registered dealers against 9 Tax invoices, all dated 9.2.2019, wherein the value of each Tax invoices was less than 50,000/-. The goods in question were intercepted on 9.2.2019 and a detention order dated 11.2.2019 was passed merely on the ground that the goods were not accompanied by the relevant E-way bills. The ground of the petitioner was that there was no requirement of E-way bill as the invoice demand was less than 50,000/- and further it was on account of sheer inadvertence that th
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