M/S New Shri Rama Enterprises vs. Assistant Commissioner State Goods And Services Tax
Held
The Court found that the issues involved in the present writ petition were identical to those dealt with in a coordinate bench's judgment in WPMB No. 94 of 2025. Consequently, the Court disposed of the present writ petition in terms of that judgment. The assessment order dated 18.4.2023 was set aside. The matter was remitted back to the Adjudicating Officer to proceed from the stage of the show cause notice. The Adjudicating Officer was directed to grant the petitioner an opportunity to file their reply and thereafter fix a date for personal hearing. The Adjudicating Officer is to pass a fresh order within six weeks. The Court did not expressly leave any issue undecided.
Facts
The petitioner, M/s New Shri Rama Enterprises, challenged an order dated 18.4.2023, passed by the Assistant Commissioner, State Goods and Services Tax, Sector-2, Rudrapur, under Section 73 of the GST Act. The petitioner received a show cause notice on 31.1.2023, with a reply submission deadline of 28.2.2023. However, the personal hearing was scheduled for 14.2.2023, which was prior to the reply submission date. The petitioner also contended that the show cause notice was not physically served but uploaded on the GST portal, and they were unaware of it. The petitioner relied on a coordinate bench's decision in a similar case, WPMB No. 94 of 2025.
Key Issues
1. Whether the procedure adopted by the respondent authorities was illegal, specifically concerning the scheduling of the personal hearing before the date fixed for submission of the reply to the show cause notice, as contemplated under Section 73 of the GST Act? 2. Whether the service of the show cause notice by uploading it on the GST portal, without physical service, rendered the proceedings invalid, given the petitioner's claim of not being aware of the notice? Petitioner's contentions: The procedure was illegal because the personal hearing was fixed prior to the date for submitting the reply. The show cause notice was not properly served as it was only uploaded on the GST portal, and the petitioner was unaware of it. The petitioner relied on the judgment in WPMB No. 94 of 2025. Revenue's contentions: The State Counsel argued that the judgment relied upon by the petitioner was distinguishable on facts.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
UKHC010154052026
2026:UHC:8109-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS
WPMB/709/2026
M/s New Shri Rama Enterprises --Petitioner Versus
Assistant Commissioner & Another --Respondents
Hon’ble Manoj Kumar Tiwari, J. Hon’ble Siddhartha Sah, J. Mr. Rohit Arora, Advocate, for the petitioner. Ms. Pooja Banga, Brief Holder for the State, through V.C.
(2) Petitioner has challenged the order dated 18.4.2023, passed by Assistant Commissioner, State Goods and Services Tax, Sector-2, Rudrapur under Section 73 of GST Act. It is contended that a show cause notice was issued to petitioner on 31.1.2023, whereby time was granted to petitioner to submit his reply by 28.2.2023. By the same notice, the date of personal hearing was fixed for 14.2.2023 i.e. prior to the date fixed for submission of reply.
(3) It is contended that date of personal hearing could not have been fixed before the date fixed for submission of reply and the procedure adopted by the respondents was, therefore, illegal. It is fu
The judgment continues below.
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