WPMS/427/2022
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Uttarakhand High Court

WPMS/427/2022 on 12 February, 2025

Author: Manoj Kumar Tiwari

Bench: Manoj Kumar Tiwari

                          Office Notes,
                       reports, orders or
SL.                      proceedings or
              Date                                                 COURT'S OR JUDGES'S ORDERS
No                       directions and
                        Registrar's order
                        with Signatures

          12.02.2025
      U




                                            WPMS No. 426 of 2022
                                            With
                                            WPMS No. 427 of 2022
                                            WPMS No. 428 of 2022
                                            WPMS No. 431 of 2022
                                            WPMS No. 436 of 2022
                                            U   Hon'ble Manoj Kumar Tiwari, J.

Mr. Sahil Mullick, learned counsel for the petitioner and Mr. Mohit Maulekhi, learned Brief Holder for the State of Uttarakhand.

2. Learned counsel for petitioner submits that petitioner was informed about the date of hearing on the Appeal filed by GST department vide notice dated 16.03.2021, which is on record as Annexure-15 to the writ petition.

3. Perusal of the said notice reveals that Joint Commissioner (Appeal), State Tax, Dehradun directed Joint Commissioner (SIB/Enforcement), State Tax, Dehradun to depute some competent officer for representing GST department on the date of hearing on Appeal, which was fixed on 05.04.2021.

4. An endorsement was made on the said notice whereby petitioner was asked to appear before Joint Commissioner (Appeal) on the next date fixed in the Appeal i.e. on 05.04.2021.

5. Learned counsel for petitioner contends that lockdown was imposed in view of COVID-19 Pandemic in the month of March and movement was completely restricted on 05.04.2021 and even thereafter, petitioner was not given any link for appearing virtually before Joint Commissioner (Appeal), therefore he could not appear on the date fixed i.e. on 05.04.2021.

6. He further submits that thereafter petitioner was not informed about any further date fixed in the matter and the Appeal filed by GST department was ultimately allowed vide judgment dated 07.08.2021 without hearing the version of petitioner. Thus, it is contended that the Appeal was decided behind petitioner's back and the impugned judgment, therefore, deserves to be set aside only on this ground.

7. Learned State Counsel prays for and is granted a week's time to clear instructions as to whether any link of virtual hearing of the Appeal was given to petitioner regarding the first date fixed in the Appeal i.e. on 05.04.2021.

8. Learned State Counsel shall also apprise the Court as to whether any further communication was given to petitioner regarding subsequent date fixed in the Appeal.

9. List on 24.02.2025.

(Manoj Kumar Tiwari, J.) 12.02.2025 Mahinder/