2026 (3) TMI 1433

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ction, in the nature of certiorari, quashing the Ex-parte Assessment Show cause notice (including Form - DRC-01A (u/s 74(5) of the UKGST Act, 2017) (Annexure no. 4(colly)), r/w Ex-parte Assessment order u/s 74(9) dated 03.02.2024 passed by respondent no. 3 for the Assessment year 2020-21, imposing heavy ex-parte demands (Annexure no. 5 (colly)); and the consequent Recovery proceedings being initiated by respondent no. 4 consequent to the Citation of Recovery certificate dated 03.02.2024 for AY 2020-21, issued by respondent no. 3 (Annexure No. 6); (b) issue a writ, order or direction in the nature of mandamus, remanding the Assessment proceedings back to respondent no. 3 namely the Deputy Commissioner (Assessment), Sector-8, Dehradu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commissioner of State Taxes (Writ Tax No.1676 of 2024) and M/s Katyal Industries vs. State of U.P. and others (Neutral Citation No.2024:AHC:23697-DB), wherein the Allahabad High Court, after considering the decisions of the Apex Court, has observed as follows:- "25. The twin issues which, therefore, arise for determination before this Court are: (i) whether the service of notices exclusively through the GST portal, in the circumstances of the present case where registration of the Petitioner stood cancelled, can be regarded as valid service under Section 169 of the CGST Act; and (ii) whether the impugned order suffers from violation of the statutory mandate under Section 75(4) requiring an opportunity of persona....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l be granted where a request is received in writing or where an adverse decision is contemplated. This provision embodies the principle of audi alteram partem, the right to be heard before an adverse order is passed. The Supreme Court in Radha Krishan Industries v. State of Himachal Pradesh, (2021) 6 SCC 771, while examining the scheme of GST law, underlined that fiscal adjudications must comply strictly with the principles of natural justice, and failure to afford a hearing renders the proceedings vulnerable." 7. As the facts are not in dispute, therefore, we are of the opinion that the instant writ petition is squarely covered by the law laid down in the aforesaid judgment of the Allahabad High Court in M/s Ahs Steels vs. Commissioner ....