2024 (10) TMI 1622 - HC - GST

Challenge to order passed by the Assessing Authority - no opportunity of hearing was granted to the petitioner - violation of principles of natural justice - HELD THAT - The impugned order dated December 1, 2023 is quashed and set aside with a direction upon the authority concerned to issue a fresh show cause notice to the petitioner within a period of two weeks from date and continue with the proceedings in accordance with law. Petition disposed off.

Summary

In the case before the Allahabad High Court, the petitioner filed a writ petition under Article 226 of the Constitution of India, challenging an order dated December 1, 2023, issued by the Assessing Authority. The petitioner argued that no opportunity for a hearing was provided, as the show cause notice was neither received via email nor properly uploaded on the GST portal. Instead, it was found under the "additional notices and orders" tab. The Court referenced the precedent set in Ola Fleet Technologies Limited v. State of U.P., which held that notices not properly uploaded on the GST portal do not constitute valid notice. Agreeing with this precedent, the Court quashed the impugned order and directed the authority to issue a fresh show cause notice within two weeks, ensuring proceedings continue in accordance with the law. The writ petition was disposed of accordingly.