Authority: Uttarakhand High Court (Hon'ble Judges Manoj Kumar Tiwari and Siddhartha Sah)
Order Date: 09 September 2026
Case Overview
- Petitioner: M/s New Shri Rama Enterprises; Respondents: Assistant Commissioner & Another, State Goods and Services Tax, Sector‑2, Rudrapur.
- The petitioner challenged the assessment order dated 18‑April‑2023 issued under Section 73 of the GST Act.
- A show‑cause notice was issued on 31‑January‑2023, requiring a reply by 28‑February‑2023, while a personal hearing was fixed for 14‑February‑2023, i.e., before the reply deadline.
- The petitioner contended that the hearing date preceding the reply deadline violated procedural law and that the show‑cause notice was served only through the GST portal, not by physical delivery, preventing the petitioner from becoming aware of it.
- State counsel Ms. Pooja Banga argued the matter was distinguishable, but the bench referred to a coordinate bench judgment in WPMB No. 94 of 2025, finding identical issues.
- The court concluded that the procedure adopted by the respondents was illegal and that the assessment order must be set aside.
Final Outcome
- The assessment order dated 18‑April‑2023 is set aside.
- The case is remitted to the adjudicating officer to re‑issue the show‑cause notice, grant the petitioner an opportunity to file a reply, and thereafter fix a date for personal hearing.
- The adjudicating officer is directed to pass a fresh order within six weeks of the remand.
Topics: GST Assessment, Procedural Fairness