GST Order Quashed for Procedural Defects: Show-Cause Notice Lacks Mandatory Hearing Details Under Section 75(4)

HC allowed writ petition challenging GST order due to procedural irregularities. The court found the show-cause notice deficient as it did not specify hearing details per Section 75(4) of U.P. GST Act. Order dated 17.03.2023 was set aside, and matter remanded to Assistant Commissioner to issue fresh notice within two weeks, ensuring proper procedural compliance.

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Issues involved: Challenge to order u/s 74(9) of U.P. GST Act, 2017 for lack of disclosure in show-cause notice

The judgment by the High Court of Allahabad addressed the challenge to an order dated 17.03.2023 passed by respondent no.2 under Section 74(9) of the U.P. GST Act, 2017. The petitioner argued that the order was preceded by a show-cause notice dated 01.10.2022 and a reminder notice dated 26.12.2022, which did not disclose the date, time, or venue of personal hearing as required by Section 75(4) of the Act. The Court referred to previous decisions in similar cases and concluded that the impugned order was passed in violation of the Act. Therefore, the Court allowed the writ petition, setting aside the order and remitting the matter to the Assistant Commissioner to issue a fresh notice to the petitioner within two weeks for expeditious proceedings.

Comprehensive details for each issue:

1. The petitioner challenged the order dated 17.03.2023 passed by respondent no.2 under Section 74(9) of the U.P. GST Act, 2017, citing lack of disclosure in the show-cause notice regarding the date, time, and venue of personal hearing, as required by Section 75(4) of the Act.

2. The Court considered the argument in light of previous decisions in cases such as M/S Mohini Traders Vs. State of U.P. & Anr. and Mahaveer Trading Company Vs. Deputy Commissioner State Tax & Anr., and found that the impugned order was indeed passed in violation of the Act.

3. Given the facts and precedents, the Court deemed it unnecessary to keep the petition pending or call for a counter affidavit, and proceeded to allow the writ petition, setting aside the order dated 17.03.2023.

4. The matter was remitted to the Assistant Commissioner, Sector - 8, Varanasi, with directions to issue a fresh notice to the petitioner within two weeks, ensuring that the petitioner appears before the authority for expeditious proceedings.

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