M/S Confident Dental Equipments PVT. LTD. Lko. Thru Auth. Signatory Sri Sanjay Yadav vs. State Of U.P. Thru. Prin. Secy. Deptt. Of Institutional Finance Lko. And Another
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Neutral Citation No. - 2024:AHC-LKO:59719-DB Court No. - 3 Case :- WRIT TAX No. - 190 of 2024 Petitioner :- M/S Confident Dental Equipments Pvt. Ltd. Lko. Thru Auth. Signatory Sri Sanjay Yadav Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of Institutional Finance Lko. And Another Counsel for Petitioner :- Amrendra Ashok,Jai Priya Swapnil Counsel for Respondent :- C.S.C. Hon'ble Mrs. Sangeeta Chandra,J. Hon'ble Brij Raj Singh,J.
Heard learned counsel for the petitioner and learned Standing Counsel for the State Respondents.
Learned counsel for the petitioner has pointed out the order dated 23.07.2024 passed by this Court.
We have gone through the order dated 23.07.2024, it is being quoted herein below:- "
Heard learned counsel for the petitioner and the learned Standing Counsel for the State Respondents.
This petition has been filed with the following main prayer:- "Issue a writ of certiorari or a writ, order or direction in the nature of certiorari quashing the show cause notice dated 20.06.2024 passed by the respondent no.2 (annexed as Annexure No.1)."
It is the case of the petitioner that it is a Private Ltd. company having its office at Jopling Road, Lucknow and it manufactures Dental, Medical, Lab Equipment, furniture etc. It has several operational Branches all over India. It maintains its Books of Accounts as per the Act and on the basis of transactions in the Books of Accounts, the petitioner files GSTR regularly.
The petitioner purchased dental equipment from Head Office of the Company at Bidadi, Karnataka and generated e-way bill accordingly. The goods were accompanied by e-invoice and by the e-way bill in compliance of the Rules 138A of the G.S.T. Rules, 2017. During transit on 10.06.2024, the mobile Squad
Unit, UPGST, Lucknow, intercepted the vehicle and carried out physical verification of goods. No discrepancy was found but show cause notice was issued on 20.06.2024 alleging contravention of the Rules. Earlier on 18.06.2024 inspection had been carried out of the vehicle. The petitioner issued a declaration that due to clerical mistake vehicle number was wrongly typed. However, a Circular issued in this regard dated 14.09.2018 was ignored and a penalty was imposed of Rs.5,89,162/-, which the petitioner paid under protest and got the goods released on 20.06.2024. 5. This petition has been filed challenging the order dated 20.06.2024 because it has been passed without appropriate opportunity of hearing being given to the petitioner.
List/ put up this matter on 25.07.2024, as fresh."
Learned Standing Counsel for the State Respondents has produced before this Court written instructions, sent by one Sri Sanjay Saroj, Assistant Commissioner State Tax, Sachal Dal Ekai- III, Lucknow, which is taken on record.
In the said instructions, the case has been described on merits, but it is silent on the question of giving of opportunity of hearing. It is not being disputed that show cause notice was issued to the petitioner on the same day when the final order was passed imposing penalty.
This writ petition is disposed of setting aside the order/show cause notice dated 20.06.2024, leaving it open to the opposite party no.2 to issue a fresh show cause notice to the petitioner within a week from the date a copy of this order is produced before him. The petitioner shall file his reply within a week from the date of service of show cause notice. The appropriate Officer shall take into account the reply of the petitioner and pass a reasoned and speaking order within a period of three weeks, thereafter. Order Date :- 31.8.2024 Darpan Sharma DARPAN SHARMA High Court of Judicature at Allahabad, Lucknow Bench
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.