M/S Shri Ram Traders Thr. Its Proprietor Mr. Dushyant Singh Tomar vs. Union Of INDIA

Held

The Court held that if the petitioner's claim of not being served with a show cause notice is true, they can raise this issue before the appellate authority. The Court expressed hope that the appellate authority would address the issue in accordance with law upon verification. The Court also directed that the period spent during the pendency of the writ petition shall be excluded while computing the period of limitation for filing the appeal. The writ petition was disposed of with these directions.

Facts

The petitioner, M/s Shri Ram Traders, has filed a writ petition challenging an order of assessment passed by the respondent/State Tax Officer under Section 74 of the Madhya Pradesh Goods & Services Tax Act, 2017. The petitioner contends that the assessment order was made ex-parte because they were not served with a show cause notice. The respondents, Union of India and the State Tax Officer, were represented by 'None' in the proceedings before the High Court. The impugned order was passed by the State Tax Officer.

Key Issues

1. Whether the assessment order passed under Section 74 of the Madhya Pradesh Goods & Services Tax Act, 2017, is invalid for want of service of a show cause notice on the petitioner? (Question of law). Petitioner's contention: The petitioner argued that the assessment order was made ex-parte as they did not receive a show cause notice, rendering the order invalid. Revenue's contention: No arguments were recorded for the respondents.