Uttarakhand High Court
WPMS/2405/2022 on 27 February, 2023
Office Notes,
reports, orders or
SL. proceedings or
Date COURT'S OR JUDGES'S ORDERS
No directions and
Registrar's order
with Signatures
WPMS No. 2406 of 2022
with
WPMS No. 2405 of 2022
Hon'ble Manoj Kumar Tiwari, J.
Mr. Bhupesh Kandpal, Advocate for
the petitioner.
Mr. Mohit Maulekhi, Brief Holder for
the State of Uttarakhand.
Heard learned counsel for the
parties.
Since common questions of law and
facts are involved in these writ petitions,
therefore they were heard together and
are being decided by a common
judgment. However for the sake of
brevity, facts of Writ Petition (M/S)
No.2406 of 2022 are being considered
and discussed.
By means of this writ petition,
petitioner has sought the following relief:
"(a). A writ order of direction in nature of
certiorari quashing the order dated 14.09.2022
passed by the respondent no. 2 in exercise of
powers under section 74 read with section 122
of the Uttarakhand Goods and Service Tax 2017
in utter disregard to the orders passed by the
Hon'ble High Court in WPMS no. 1167/2022
"Maa Sheetla Ventures V/s Union of India and
others" as well as against the provision of
Central Goods and Service Tax Act 2020 read
with the relevant rules governing the field.
(Contained as Annexure no.1 to this petition)."
Petitioner had earlier filed WPMS
No. 1167 of 2022 seeking the following
relief:
"(a) A writ order or direction in the nature
of certiorari quashing the letter reference no.
46 dated 06.05.2022 passed by the respondent
no. 2 and letter reference no. 50 dated
12.05.2022 passed by the respondent no. 2 and
letter reference no. 58 dated 18.05.2022
Whereby the State Tax department/office of
Deputy Commissioner Audit-II Rudrapur
(Contained as Annexure no. 1 to this petition)
being violative of law."
The said writ petition was dismissed
on the ground of alternative remedy.
However, liberty was given to him to
move appropriate application before
State G.S.T. authorities seeking
extension of time for submitting reply to
the notice.
In this writ petition, petitioner
contends that petitioner submitted
application seeking extension of time on
the strength of order passed in earlier
writ petition, however, no extension of
time has been given.
Learned Brief Holder disputes this
submission and submits that show cause
notice issued to petitioner on 12.09.2022
itself provides that final adjudication
shall be made after 30 days of issuance
of show cause notice. Thus, he submits
that petitioner could have supplied
information and documents relied upon
by him before the authorities, within the
said 30 days. He further submits that,
as per his instructions, no adjudication
has been made in the matter so far.
Learned counsel for the petitioner,
however, has drawn attention of this
Court to Clauses 42 & 43 of the show
cause notice dated 12.09.2022. Perusal
of the said clauses reveal that petitioner
was asked to furnish entire evidence
relied upon by him before the Tax
Authorities, as petitioner was also
required to indicate whether he wants
personal hearing in the matter or not.
Since petitioner has been denied
reasonable opportunity of hearing in the
matter, in the interest of justice, the writ
petitions are disposed of with liberty to
petitioner to submit his reply to the show
cause notice positively within three
weeks. Petitioner shall furnish all
documents/evidence relied upon by him
with his reply. In his reply, petitioner
shall clearly indicate whether he needs
personal hearing in the matter. It is
made clear that if petitioner does not file
reply within three weeks, then he shall
not be entitled to any further opportunity
in the matter.
(Manoj Kumar Tiwari, J.)
27.02.2023
Arpan
