Uttarakhand High Court Quashes GST Order After Authorities Ignored Adjournment Request While Assessee Was Abroad

The Uttarakhand High Court has quashed a Goods and Services Tax (GST) demand order passed against an assessee after the department ignored his request for adjournment on the ground that he was abroad at the relevant time. The petitioner had approached the Court challenging an order issued under Section 73 of the CGST/SGST Act, contending that the adjudicating authority proceeded in absence of petitioner despite being duly informed that he was outside India and unable to participate in the hearing or produce records. The adjournment request, submitted in writing, was neither acknowledged nor decided, and the authority went on to issue the demand order levying tax, interest and penalty. The petitioner's counsel has produced the original passport. Taking note of the record, the High Court observed that the petitioner had exited the country on 20.07.2025 and returned back on 31.07.2025 and that the respondent authority failed to grant any adjournment. The bench of Chief Justice G. Narendar and Justice Subhash Upadhyay noted that the petitioner is eligible to seek a maximum three adjournments; that, the petitioner had sought one adjournment but the authority, ignoring the same and without considering the application for adjournment, has proceeded to pass orders and the orders are adverse to the interest of the petitioner. Finding the impugned order bad in law, the Uttarakhand High Court set aside the demand order and remanded the matter for fresh proceedings. The counsel for the petitioner submitted that the petitioner would appear for personal hearing on 04.12.2025 at 11:00 a.m. The bench directed that the respondent may either proceed to hear the petitioner on the said date or shall assign any other date. It was also directed by the court that the petitioner shall appear on any other date that may be requested by the petitioner and the petitioner shall positively conclude the personal hearing on the said date. Case Title: Atlanta Tele Cables vs The Deputy Commissioner State Goods and Services Tax Case Number: Writ Petition (M/B) No.991 of 2025 Date of Order: 25.11.2025 Counsel for Petitioner: Mr. Nitesh Jain Counsel for Respondent: Ms. Puja BangaClick Here To Read/Download Order

Uttarakhand High Court Quashes GST Order After Authorities Ignored Adjournment Request While Assessee Was Abroad

Manu Sharma

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