2026 (8) TMI 1493

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....der section 73 of Goods and Service Tax Act (hereinafter referred as GST Act for short) for financial year from 2018- 19 to 2021-22 passed by the respondent no.3/State Tax Officer, Singrauli and show-cause notice dated 27.12.2023 (Annexure P-2) issued under section 73 of the GST Act by the State Tax Officer, Waidhan. 2. The facts of the case, in short, are that :- (i) The petitioner, M/s Jaiswal Construction, a proprietorship concern having its office at Waidhan, District Singrauli, has filed the present writ petition challenging the show-cause notice dated 27.12.2023 (Annexure P-2) and the consequential order dated 30.04.2024 (Annexure P-1) passed by the State Tax Officer, Waidhan Circle, District Singrauli, under Section 73 of....

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....ceedings were conducted in violation of the principles of natural justice and the statutory provisions governing service of notice and opportunity of hearing under the GST Act. APPRECIATION AND CONCLUSION:- 3. The petitioner has assailed the order dated 30.04.2024 (Annexure P- 1) and show-cause notice dated 27.12.2023 (Annexure P-2) issued under section 73 of the GST Act inter alia on the ground that the petitioner was not given an opportunity of hearing by the competent authority. Vide order dated 16.10.2025, this Court issued notice only on the issue raised by the petitioner as to whether the right of personal opportunity of hearing is mandatory in terms of section 75 of the GST Act in the light of the decision of Co-ordinate Bench ....

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....in writ petition because the delay in filing the appeal is liable to be condoned only for a limited period. Hence, this petition is not maintainable. 5. Learned counsel for the petitioner submits that no such summons is being shown on the tab "Notice and order" in the GST portal nor the same was ever served upon personally either through post or electronic; therefore, the petitioner could not respond to the show-cause notice. The petitioner further alleges that no such show-cause notice dated 27.12.2023 was ever served. The petitioner has filed a screenshot of the portal (Annexure P-5), which shows that the notice was clearly visible; therefore, this ground is not tenable, especially when the time to file a regular appeal has expired, an....