2024 (8) TMI 839 - HC - GST

Challenge to impugned order - specific objection was raised before the authority and the ground was taken, but without considering the same, the impugned order has been passed - violation of principles of natural justice - HELD THAT - It is not in dispute that the petitioner had closed his business with effect from 30.09.2017. Further, no material has been brought on record to suggest that the Pan of (HUF), which was used by the proprietor for registration, was also used for the partnership firm to which the Income Tax Department conducted a survey in which excess stock was found, this fact was brought to the notice of the authority concerned, but without any independent finding, only on the finding recorded by the Income Tax Department, the impugned order has been passed. In absence of any independent finding by the proper officer as well as confirmed by the appellate authority, the impugned orders have been passed, which cannot be sustained in the eyes of law and the same are hereby quashed. The matter is remanded to the proper officer for initiating de novo proceedings by reasoned and speaking order, after hearing all the stakeholders, within a period of three months from the date of production of certified copy of this order - Petition allowed by way of remand.

Summary

The petitioner challenged orders under U.P.G.S.T. Act, claiming different PAN for closed business. Court found lack of independent findings, quashed orders, and remanded the matter for fresh proceedings within three months. Amount deposited subject to new order outcome. (Case: TMI, High Court ALLAHABAD HIGH COURT, Hon'ble Piyush Agrawal, J., Petitioner: Rishi Raj Kapoor, Respondent: C.S.C.)