Alp Overseas Pvt. Ltd vs State Of Uttarakhand & Others
2024 Latest Caselaw 843 UK

Uttarakhand High Court

Alp Overseas Pvt. Ltd vs State Of Uttarakhand & Others on 2 May, 2024

             IN THE HIGH COURT OF UTTARAKHAND
                                  AT NAINITAL
                     HON'BLE THE CHIEF JUSTICE MS. RITU BAHRI
                                          AND
                      HON'BLE SRI JUSTICE RAKESH THAPLIYAL

                  WRIT PETITION (M/B) NO. 137 OF 2024
                                02ND MAY, 2024
ALP Overseas Pvt. Ltd.                                           .....Petitioner.
                                       Versus

State of Uttarakhand & others                                 ....Respondents.

Counsel for the Petitioner                 :       Mr. Amrinder Singh and Mr.
                                                   Tarun Pande, learned counsels.

Counsel for the State                      :       Ms. Puja Banga, learned Brief
                                                   Holder.

Counsel for the Respondent No.4            :       Mr. Shobhit   Saharia,   learned
                                                   counsel.

The Court made the following:

JUDGMENT:

(per Hon'ble The Chief Justice Ms. Ritu Bahri)

Learned counsel for the petitioner contends that,

while passing the order dated 06.09.2023 (Annexure-1)

under Section 73 of the Uttarakhand Goods and Services Tax,

2017, it has been observed at Page No.57 of the order that

when the show-cause notice was sent to the petitioner, no

written explanation was given by the petitioner, and keeping

in view this fact, it was assumed that the traders are no

interested in hearing.

2. Learned counsel for the petitioner has referred to

Annexure-7 where with respect to verification of TRAN-1, the

Superintendent of Central Goods and Services Tax, Range-II

had verified and found TRAN-1 correct.

3. Since the Central Agencies have already verified

TRAN-1 of the petitioner, one opportunity can be given to the

petitioner to file detailed reply, and thereafter, a fresh order

can be passed by the Competent Authority.

4. Keeping in view the above fact, learned counsel for

respondent nos.1 to 3 states that this document was never

produced by the petitioner pursuant to the show-cause notice

(Annexure-11).

5. Keeping in view of eh above fact, order dated

06.09.2023 (Annexure-1) is being set-aside, and the matter

is being remanded back to the competent authority to pass a

fresh order after the petitioner files a detailed reply to the

show-cause notice (Annexure-11), within three weeks, and

thereafter, fresh speaking order will be passed after going

through the entire reply, and the question of limitation will

not be made the basis to pass the order under Section 73 of

the Act. The other questions of law in the writ petition shall

be kept open.

6. In view of the above, the writ petition is disposed

of.

7. Pending application, if any, also stands disposed of.

(RITU BAHRI, C.J.)

(RAKESH THAPLIYAL, J.) Dated: 02nd May, 2024 NISHANT