Ms Star Medical Stor vs. The Assistant Commissioner
Held
The Court held that the procedure adopted by the respondent was illegal and not in conformity with the prescribed procedure. The Court noted the concession made by the learned counsel for the Revenue that the date for personal hearing was fixed nine days prior to the last date for filing the reply, making the hearing offered illusory. Consequently, the Assessment Order was quashed. The matter was remitted back to the Adjudicating Officer to proceed from the stage of the show cause notice, with a direction to fix a fresh date for personal hearing. The writ petition was disposed of accordingly.
Facts
The petitioner, M/s Star Medical Store, filed a writ petition challenging an order issued by the Assistant Commissioner, State Goods & Service Tax, under Section 73 of the GST Act, 2017, and a related show cause notice. The petitioner contended that the procedure adopted was illegal because the date fixed for personal hearing was prior to the last date for submitting a reply to the show cause notice. The revenue, through its counsel, conceded that the hearing offered was illusory and not in conformity with the prescribed procedure, as the personal hearing date was scheduled nine days before the reply submission deadline.
Key Issues
1. Whether the impugned order issued under Section 73 of the GST Act, 2017, is liable to be quashed for violation of principles of natural justice, specifically concerning the opportunity of personal hearing? (Mixed question of law and fact) Petitioner's Contention: The petitioner argued that the procedure was illegal because the date fixed for personal hearing was before the last date for submitting the reply to the show cause notice. They relied on the order in "M/s Abuturrab Agencies v. The Commissioner, State Tax and another" dated 17.03.2026. Respondent's Contention: The learned counsel for the Revenue fairly conceded that since the date for personal hearing was fixed nine days prior to the last date for filing the reply, the hearing offered was illusory and not in conformity with the prescribed procedure.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT : (per Mr. Manoj Kumar Gupta, C. J.)
The present writ petition has been filed, praying for the following reliefs:- “a. Issue a writ, order or direction in the nature of certiorari quashing the impugned order issued by respondent no.1 under section 73 of the GST Act, 2017 and FORM DRC-07 bearing reference no.ZD050425013915J dated 26.04.2025 (Annexure-1); as the same has been passed in utter disregard to the principles of natural justice. b. Issue a writ, order or direction in the nature of certiorari quashing the impugned show cause notice issued by respondent no.1 under se
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.