GST adjudication defects in GSTIN reference and excess demand led to setting aside of notice and order

An adjudication order and show cause notice were found defective where the notice referred to one GSTIN, while the order proceeded against a different GSTIN not belonging to the taxpayer, and the demand exceeded the tax proposed in the notice. The defects were treated as apparent on the face of the record, making the complaint about non-service secondary. The impugned notice and orders were set aside, and the adjudicating authority was given liberty to issue a fresh show cause notice if required.

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Issues: Whether the adjudication order and show cause notice, issued with wrong GSTIN references and creating a demand higher than the proposed tax, were liable to be set aside, and whether fresh proceedings could be permitted.

Analysis: The notice was issued with reference to one GSTIN, while the adjudication order proceeded against another GSTIN not belonging to the petitioner. The order also raised a tax demand substantially higher than the amount proposed in the show cause notice. In these circumstances, the defects were apparent on the face of the record and the grievance regarding non-service of notice and order became secondary. The Court found no useful purpose in keeping the writ petition pending and distinguished the case from the precedent relied upon by the State.

Conclusion: The impugned notice and adjudication orders were set aside, and the adjudicating authority was granted liberty to issue a fresh show cause notice under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 if required.

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