Sri Jan Constructions , Gonda Thru. Its Proprietor Vijay Singh vs. Assistant Commissioner (G.S.T) State Tax Deptt. Gonda U.P.
Facts
The petitioner, Sri Jan Constructions, through its proprietor Vijay Singh, filed a writ petition challenging an order dated 28.12.2023 passed by the Assistant Commissioner (GST), State Tax Department, Gonda. The respondent raised a preliminary objection regarding the availability of an alternative remedy under Section 107 of the GST Act. The petitioner contended that no personal hearing was granted before the impugned order was passed. The respondent, based on written instructions, stated that while the petitioner submitted a reply on 06.10.2023, the hearing was scheduled for 27.10.2022, and the petitioner neither appeared nor filed an adjournment slip. The writ petition did not provide details regarding the hearing date.
Held
The Court held that the petitioner was not denied an opportunity of hearing. The respondent's submission, supported by written instructions, indicated that a hearing was scheduled for 27.10.2022, and the petitioner failed to appear. Therefore, the Court found that the petitioner had an opportunity to be heard but did not avail it. Consequently, the Court was not inclined to entertain the writ petition. The Court directed that the petition be consigned to record, granting the petitioner liberty to file an appeal under Section 107 of the GST Act.
Key Issues
1. Whether the petitioner was denied a personal hearing, thereby vitiating the order dated 28.12.2023 passed by the Assistant Commissioner (GST) under Section 73 of the CGST Act? Petitioner's Contention: The petitioner argued that no personal hearing was provided before the impugned order was passed, which is a ground for challenging the order. The petitioner relied on the averments made in paragraph 13 of the writ petition. Respondent's Contention: The respondent contended that an opportunity for personal hearing was indeed provided on 27.10.2022, but the petitioner failed to appear on that date and did not seek an adjournment. The respondent's submission was based on written instructions.
Sections Cited
Section 107, Section 73
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC-LKO:25655-DB Court No. - 2 Case :- WRIT TAX No. - 58 of 2024 Petitioner :- Sri Jan Constructions , Gonda Thru. Its Proprietor Vijay Singh Respondent :- Assistant Commissioner (G.S.T) State Tax Deptt. Gonda U.P. Counsel for Petitioner :- Saurabh Shankar Srivastava Counsel for Respondent :- C.S.C. Hon'ble Vivek Chaudhary,J. Hon'ble Om Prakash Shukla,J.
Heard learned Counsel for the petitioner and learned Additional Chief Standing Counsel for the State-respondents.
The petitioner has approached this Court challenging the order dated 28.12.2023 passed by the Assistant Commissioner (GST), Sector-3, State Tax Department, Gonda.
A preliminary objection is raised by learned Additional Chief Standing Counsel for the State-respondents that the petitioner has an alternative remedy under Section 107 of the G.S.T. Act.
Learned Counsel for the petitioner states that no personal hearing was given to the petitioner before passing the impugned order. He states that in para 13 of the writ petition, the said ground is taken.
Learned Additional Chief Standing Counsel, on the basis of written instructions, states that though the reply was submitted by th
The judgment continues below.
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