No Authority Under GST Act To Reserve Judgement & Deliver It Later Without Issuing Notice To Assessee: Allahabad High Court
The Allahabad High Court has held that nothing under the Goods and Service Tax Act, 2017 the relevant rules, and notifications, allows the authorities to reserve judgements on the fixed date and pass them later, especially without informing the assessee. The petitioner was issued a show cause notice on 17.02.2022. The petitioner submitted a reply but the respondent passed an order...
The Allahabad High Court has held that nothing under the Goods and Service Tax Act, 2017 the relevant rules, and notifications, allows the authorities to reserve judgements on the fixed date and pass them later, especially without informing the assessee.
The petitioner was issued a show cause notice on 17.02.2022. The petitioner submitted a reply but the respondent passed an order levying tax and penalty, without providing the relevant materials or an opportunity of hearing.
Aggrieved, the petitioner filed an appeal which was fixed for hearing on 18.09.2024. On the day of the hearing, the court reserved the judgement and delivered it on 25.09.2024, without giving notice to the petitioner.
Justice Piyush Agarwal relied on the affidavit filed by the Additional Commissioner, Grade-2 (Appeals), Manipuri to hold that nothing under the present act and rules allowed the authorities such discretion with regard to passing judgments.
“In the personal affidavit filed by the Additional Commissioner, Grade - 2 (Appeals), Mainpuri, pursuant to the order of this Court, there is no mention of any provision or notification empowering the authority not passing the judgement on the date fixed, but on a later date, to which neither any notice was issued nor the petitioner was heard on the next date,” held the Court.
The Court allowed the present petition and directed the Additional Commissioner, Grade - 2 (Appeals), Mainpuri to decide afresh after giving opportunity of hearing to the parties.
Case Title: M/S Sun Glass Works Private Limited v. The State of U.P. And 2 Others [WRIT TAX No. - 2192 of 2025]
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