Ms Tiger Structure Private Limited vs Assistant Commissioner And Another

Pankaj Purohit, J

By means of this writ petition, the petitioner has sought indulgence of this Court for quashing order dated 28.11.2023 issued by respondent no.1 (annexure no.1) whereby a demand of ₹8,51,810/- was raised against the petitioner.

It is submitted by learned counsel for the petitioner that the petitioner is a Limited Company, which deals in supplying of construction material.

The petitioner-Company was registered with the State G.S.T. Department since 2017. The G.S.T. registration of the petitioner-Company was cancelled by the respondent on 26.11.2022. After cancellation of the G.S.T. registration of the petitioner-Company the impugned order was passed against the petitioner raising the aforesaid demand.

It is submitted by learned counsel for the petitioner that before raising demand in the impugned notice, no opportunity of hearing was given to the petitioner.

Per contra, learned State counsel submits that demand notices were published in the official G.S.T. portal of the respondent-Department, therefore, petitioner cannot to say that he was not given any opportunity of hearing.

As against this, it is submitted by learned counsel for the petitioner that since the registration of the petitioner has already been cancelled on 26.11.2022, therefore, he was not enjoined to visit the G.S.T. portal and the respondent-Department should have issued a notice before inflicting demand upon the petitioner through his e-mail address or mobile number.

The respondent-State has already been given sufficient time to seek instruction in the matter that as to whether notice has ever been served upon the petitioner before inflicting the demand, but despite opportunity no instruction has been received so far from the State Counsel.

This Court is constrained to pass order in favour of the petitioner treating that the petitioner has not been served with the notice before inflicting the demand.

In this view of the matter the impugned order dated 28.11.2023 is hereby quashed, however, a liberty is given to the respondent-Department to give/serve notice under Section 73 of U.K. G.S.T Act, 2017 upon the petitioner and pass appropriate order, in accordance with law, after hearing the petitioner or his authorized agent.

Accordingly, writ petition stands disposed-off.