NAINITAL, India, April 17 -- Uttarakhand High Court issued the following judgment/order on March 17:
1. Heard Shri Tarun Pande and Shri Ashish Agarwal, learned counsel for the petitioner-firm, and Ms. Puja Banga, learned counsel for the respondents-State.
2. The petitioner-firm has assailed the order dated 21.08.2024 passed by respondent no. 2, under Section 73(9) of the C.G.S.T Act/ UKGST Act, demanding tax of Rs. 7,97,278/-, along with interest of Rs. 7,49,442/- and penalty of Rs. 79,728/-, total sum of Rs. 16,26,448/-.
3. The case of the petitioner-firm is that a show cause notice was issued to the petitioner-firm on 09.05.2024, whereby time was granted to the petitioner-firm to submit its reply by 09.06.2024. By the same notice, date of personal hearing was fixed for 27.05.2024, i.e., before the date fixed for submission of reply.
4. The contention of learned counsel for the petitionerfirm is that the date of personal hearing could not have been fixed before the date fixed for submission of reply. The procedure adopted by the respondents was, therefore, wholly illegal.
5. The further submission is that the show cause notice was not served upon the petitioner-firm by any physical mode, but by uploading the same on the GST portal, and the petitioner-firm could not come to know of the same.
6. Learned counsel for the petitioner-firm placed reliance on a judgment of Coordinate Bench in Writ Petition (M/B) No. 123 of 2025, M/s Modine Thermal Systems Private Limited v. State of Uttarakhand and others, in support of the submission that the date of personal hearing could not be prior to the date fixed for submission of reply to the show cause notice.
*Rest of the document can be viewed at: (https://hcservices.ecourts.gov.in/ecourtindiaHC/cases/display_pdf.php?filename=I1mmm2bl4r4EREhYK63Kv9kQ4T414IwF9ofT53foBshgJpRQliyDAr9%2FuVHuQpyB&caseno=WPMB/166/2026&cCode=1&cino=UKHC010039472026&state_code=15&appFlag=)
Disclaimer: Curated by HT Syndication.
