Writ Tax No. 545 of 2024

SIDDH SALES CORPORATION v. STATE OF U.P.

Date Issued: 16 April 2024
Source: 2024 (85) G.S.T.L. 258 (All.)
Views: 12

Summary

Demand - Tax or ITC not involving fraud, etc. - Violation of natural justice - Period 2021-22 - Notice under Section 73(1) of CGST Act, 2017 was issued to assessee but assessee did not receive any notice - No order sheet entry of any of dates fixed for hearing was available - Impugned order was passed without issuance of any notice or communication of any date of hearing fixed in proceedings - HELD : Adjudication orders give rise to serious civil consequences - They create demands of tax - Penalties are often imposed - In self-assessment scheme, unless noticee/assessee is given fair opportunity to furnish its reply and to present his case before Adjudicating Authority, adjudication orders might only give rise to frivolous and wholly avoidable litigation contrary to statutory scheme itself - Assessee was to be given opportunity to furnish its detailed reply and thereafter, fresh date of hearing was to be fixed and matter was to be readjudicated - Section 73 of Central Goods and Services Tax Act, 2017 - Section 73 of Uttar Pradesh Goods and Services Tax Act, 2017. [paras 7 to 10] Matter remanded in favour of assessee