GST
TRT-2025-
Allahabad High Court
Date:-21-02-24
In:-
Issue Favourable to Tax Payer ?:-
Order Date - 21 February 2024
Parties: M/S Shubham Steel Traders Vs State of U.P. and Another
Facts –
- The Petitioner, M/s Shubham Steel Traders, was served with a show cause notice granting one month time and the petitioner replied to the notice. Thereafter no proceeding appears to have been conducted for four months.
- On 31.10.2023 reminder notice was issued granting petitioner five days time to furnish certain documents. On 06.11.2023, petitioner appeared before the authority and sought time. Without fixing any further date and without giving petitioner any further opportunity the impugned order has been passed on 20.11.2023.
Issue –
- Whether the order passed without rejecting the petitioner's request for time is proper?
Order –
- The Divisional Bench of Hon’ble High Court observed that rules of natural justice ensure fairness in proceedings. Once the authority had fixed the matter for hearing on 06.11.2023 it was incumbent on that authority either to pass the order or to fix another date and communicate the same to the petitioner.
- Further, the proceeding had remained pending for four months since reply was filed by the petitioner, without any date being fixed. Thus the short time of five days granted by the notice dated 13.06.2023 itself suggests the unnecessary hurry in which the proceedings were sought to be concluded. In any case since no order was passed on 06.11.2023 and no notice was issued for the next date 20.11.2023, the proceedings had been wrongly concluded ex-parte against the petitioner.
- Accordingly, the writ petition is disposed of.
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