2025 (3) TMI 1310 - HC - GST

Challenge to order passed u/s 73 of UP/CGST Act 2017 for the Tax Period July 2017 to march 2018 - HELD THAT - In the present case it is clear from the record that though show cause notice was issued when the petitioner was having registration under GST Act by the time the order was passed under Section 73 the petitioner was not having U.P. GST registration. Further it is noted that the petitioner did not receive notice of hearing therefore he did not appear before the order impugned was passed. In light of the same the order should have been served upon the petitioner either by way of email or by way of registered post. The impugned order is quashed and set aside - Petition disposed off.

Summary

In the case before the Allahabad High Court, the petitioner sought a writ of certiorari to quash the order dated 24.12.2023 issued by the respondent under Section 73 of the UP/CGST Act, 2017, concerning the tax period from July 2017 to March 2018. The petitioner also requested a writ of prohibition to restrain the respondent from enforcing the said order. The court noted that although a show cause notice was issued while the petitioner had GST registration, the petitioner lacked U.P. GST registration when the order was passed. Additionally, the petitioner did not receive a notice of hearing and thus did not appear before the order was issued. The court held that the order should have been served via email or registered post. Consequently, the court directed the Department to provide a fresh hearing date and issue a reasoned order after allowing the petitioner an opportunity to be heard. The impugned order was quashed, and the writ petition was disposed of with these directions.