Case Details: Fair Deal Cars Pvt. Ltd. Versus Deputy Commissioner (2025) 29 Centax 261 (All.)
Judiciary and Counsel Details
- Shekhar B. Saraf & Kshitij Shailendra, JJ.
- Shri Suyash Agarwal, for the Petitioner.
Facts of the Case
The petitioner was registered under the Uttar Pradesh GST Act. Show cause notice was issued to assessee when assessee was having registration under U.P. GST Act, but by time adjudication order was passed under section 73, assessee was not having U.P. GST registration, Assessee did not receive notice of hearing; therefore, assessee did not appear before impugned order was passed. The petitioner filed a petition before the Allahabad High Court challenging the adjudication order.
High Court Held
The Hon’ble High Court held that the principles of natural justice were violated, as the petitioner was not provided an opportunity to be heard. The Court observed that, while the show cause notice was issued when the petitioner was registered, the failure to receive the hearing notice meant the petitioner was deprived of a fair hearing. The Court directed the Department to issue a fresh notice with a new hearing date. After the hearing, the Department was required to pass a reasoned order in accordance with the law. Consequently, the impugned adjudication order was quashed and set aside.
