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of <h1>Impugned orders of 16 Jan and 25 Jul 2025 quashed; matter remanded for fresh adjudication due to survey report nondisclosure</h1> <h3>M/s India Steels Sales Thru. Proprietor Raish Bano Versus State Of U.P. Thru. Prin. Secy. Deptt. Of State Taxes Lko. And 2 Others</h3> The HC quashed the impugned orders dated 16.01.2025 and 25.07.2025 and allowed the petition by remanding the matter to the assessing authority for fresh ... Dismissal of petition on the ground of time limitation - entire case was based upon an SIB survey - deliberate concealment with a view to defraud the GST or not - HELD THAT:- The fact remains that the survey conducted on 13.01.2021 was never supplied to the petitioner and the entire order is founded on the said survey report. Thus, finding that prima-facie the orders impugned are in violation of principles of natural justice having not supplied the SIB survey report, the same cannot be sustained, thus, on that ground both the orders dated 16.01.2025 & 25.07.2025 are quashed. Matter is remanded to the assessing authority to pass a fresh order in accordance with law - Petition allowed by way of remand. Petition challenges orders dated 16.01.2025 (under Section 74, GST Act) and 25.07.2025 (dismissed as time-barred), contending the impugned orders rest solely on an SIB survey conducted 13.01.2021 that was never supplied to petitioner. It was argued there was no material to establish 'deliberate concealment with a view to defraud the GST,' a 'sine qua non' for invoking Section 74, and the petitioner's preliminary reply denied fraud, wilful misstatement or suppression with intent to evade tax and sought dropping of the Section 74 notice. Court found the orders founded on an unavailable SIB survey report and held prima facie that the impugned orders amounted to a 'violation of principles of natural justice.' Both orders (16.01.2025 and 25.07.2025) were quashed and the matter remanded to the assessing authority to pass a fresh order in accordance with law. Direction: supply the SIB survey report to petitioner, permit filing of reply, afford hearing, and thereafter pass fresh order. Petition allowed.
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