2024 (7) TMI 750 - HC - GST

Maintainability of petition - appeal is provided under Section 107 of the GST Act against impugned order - no reply was filed by the petitioner and no opportunity of personal hearing was demanded by the petitioner - violation of principles of natural justice - HELD THAT - It is found that there is no such pleading on record that the petitioner had also filed his reply to the show cause notice issued under Section 73 (1) of SGST Act or even prayed for time to be given to him to reply to the said show cause notice. Having placed reliance upon Judgment rendered in Eveready Industries India Ltd 2024 (6) TMI 162 - ALLAHABAD HIGH COURT passed by this Court, the court is of the considered opinion that in the said case, the petitioner Eveready Industries India Ltd. had submitted detailed reply to the show cause notice issued under Section 73 and had also urged for personal hearing which was denied. This court having gone through the instructions as also the Judgment rendered in Eveready Industries India Ltd is of the opinion that even if no date, time or place of hearing is indicated in the notice issued under Section 73, it was the duty of the assessee to file his reply to the show cause notice which was admittedly received by him. He chose to ignore the show cause notice. In such cases, the plea regarding denial of opportunity of hearing and violation of principles of natural justice cannot be countenanced. This writ petition is dismissed in view of statutory remedy available under Section 107 of the Central GST Act.

Summary

The petitioner sought to quash an ex-parte demand order and show cause notice under the State Goods & Service Tax Act. The court dismissed the petition, citing the availability of appeal under Section 107 of the GST Act. The petitioner failed to respond to notices and did not request a personal hearing, leading to the dismissal of the plea based on denial of opportunity for hearing.