Natural justice challenge to GST show cause notice failed where hearing was notified and no reply was filed.

A challenge to a show cause notice and demand order under the Uttar Pradesh GST Act, 2017 on the ground of breach of natural justice failed because the record showed that the section 61 notice required only a reply, while the section 73 notice specified the date, time and place for personal hearing. No reply to the show cause notice was filed, and the alleged adjournment requests were not shown to have been received. On these facts, the plea of denial of effective opportunity was rejected and the cited authority was held inapplicable. The writ petition was dismissed, with liberty to pursue the statutory appeal under section 107.

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Issues: Whether the impugned show cause notice and demand order under the Uttar Pradesh Goods and Services Tax Act, 2017 were liable to be quashed for breach of natural justice on the ground of alleged absence of effective opportunity of reply and personal hearing.

Analysis: The petition challenged the notice under section 73 and the consequential demand on the footing that no proper opportunity of hearing had been granted. The record, however, showed that the section 61 notice required only a reply and that the section 73 notice carried the date, time and place for personal hearing. The petitioner had not filed a reply to the show cause notice, and the asserted adjournment requests were not shown to have been received. In these circumstances, the plea based on natural justice was found unacceptable in the facts of the case, and the authority relied upon by the petitioner was held to be inapplicable.

Conclusion: The challenge to the show cause notice and demand order was rejected, and the writ petition was dismissed. The petitioner was left at liberty to pursue the statutory appeal under section 107.

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