M/S Ganeshi Lal And Sons vs State Of Up And 3 Others
2024 Latest Caselaw 15960 ALL

Allahabad High Court

M/S Ganeshi Lal And Sons vs State Of Up And 3 Others on 7 May, 2024

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 


?Neutral Citation No. - 2024:AHC:82246
 
Court No. - 1
 

 
Case :- WRIT TAX No. - 725 of 2024
 

 
Petitioner :- M/S Ganeshi Lal And Sons
 
Respondent :- State Of Up And 3 Others
 
Counsel for Petitioner :- Aloke Kumar
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Shekhar B. Saraf,J.
 

1. Heard Sri Aloke Kumar, learned counsel appearing on behalf of the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel appearing on behalf of the State.

2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by order dated November 26, 2022 passed by the respondent No.3/Assistant Commissioner State Tax, Sector-4, Gorakhpur under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act") and the appellate order dated February 19, 2024 passed by the respondent No.4/Additional Commissioner, Grade-2, (Appeal)-I, State Tax, Gorakhpur.

3. Learned counsel appearing on behalf of the petitioner submitted that no opportunity of personal hearing was granted to the petitioner in the matter. He further submitted that in spite of seeking the Special Investigation Branch Report (hereinafter referred to as the "SIB report"), no SIB report was provided to the petitioner. In light of the same, he submitted that the order passed under Section 74 of the Act is null and void and breaches the principles of natural justice. He relies upon Division Bench judgments of this Court in M/s Shree Salasar Steels v. State of U.P. and others (Writ Tax No.168 of 2024 decided on 16.2.2024) and M/s Bajrang Building Material v. State of U.P. and others (Writ Tax No.998 of 2023 decided on 22.8.2023) and the judgment passed by this Court in M/s Eastern Machine Bricks and Tiles Industries v. State of U.P. and others (Writ Tax No.1507 of 2023) to buttress his argument that before passing an adverse order under Section 74 of the Act, opportunity of hearing is required to be afforded to a person concerned as per Section 75(4) of the Act.

4. Learned Additional Chief Standing Counsel appearing on behalf of the State fairly submitted that no opportunity of hearing was granted to the petitioner in the matter.

5. In light of the above, impugned orders are liable to be quashed and set aside.

6. Accordingly, this Court issues a writ of certiorari quashing the orders dated November 26, 2022 and February 19, 2024 with a direction upon the officer concerned to provide a copy of the SIB report to the petitioner within three weeks from date and subsequent to providing the SIB report, opportunity of hearing must be afforded to the petitioner before passing final order under Section 74 of the Act.

7. With the aforesaid directions, the writ petition is allowed.

Order Date :- 7.5.2024

Dev/-

(Shekhar B. Saraf,J.)