S.S. Suppliers Vs State of U.P.
Date: April 8, 2024
Subject Matter
Mandatory to disclose the date, time, and venue of a personal hearing in show-cause notices
Summary
The case law, S.S. Suppliers Vs State of U.P., discusses the significance of disclosing the date, time, and venue of a personal hearing in show-cause notices under Section 74(9) of the U.P. GST Act, 2017. It emphasizes that failure to include these details in show-cause notices can render subsequent orders invalid. The judgment references previous rulings by the Allahabad High Court, underscoring the importance of disclosing personal hearing details to ensure procedural fairness. The ruling sets aside the impugned order and remits the matter for fresh proceedings, highlighting the court's commitment to upholding procedural integrity and ensuring due process.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard Sri Niraj Kumar Singh, learned counsel for the petitioner-assessee and Sri Ankur Agarwal, learned counsel for the revenue.
2. Challenge has been raised to the order dated 17.03.2023 passed by respondent no.2 under Section 74(9) of the U.P. GST Act, 2017 (hereinafter referred to as the ‘Act’). Primarily, it has been submitted, the above order was preceded by show-cause notice dated 01.10.2022 and a reminder notice dated 26.12.2022. However, neither that notice disclosed to the petitioner – the date, time or venue of personal hearing. In such circumstances, it has been vehemently urged, the impugned order has been passed in violation of Section 75(4) of the Act.
3. The above aspect has been considered by a coordinate bench of this Court in M/S Mohini Traders Vs. State of U.P. & Anr. (Writ Tax No. 551 of 2023); Neutral Citation No. – 2023:AHC:115008-DB as also in Mahaveer Trading Company Vs. Deputy Commissioner State Tax & Anr. (Writ Tax No. 303 of 2024); Neutral Citation No. – 2024:AHC:38820-DB.
4. In view of the facts noted above and the earlier decisions of the Court, no useful purpose may be served in keeping the present petition pending or calling for a counter affidavit at this stage.
5. Accordingly, the present writ petition is allowed. The impugned order dated 17.03.2023 is set aside. The matter is remitted to the respondent no.2/Assistant Commissioner, Sector – 8, Varanasi (A) : Varanasi I, Commercial Tax to issue a fresh notice to the petitioner within a period of two weeks from today. The petitioner undertakes to appear before that authority on the next date fixed such that proceedings may be concluded, as expeditiously as possible.