HC dismissed Writ Petition where petitioner concealed the fact that SCN was issued and challenged assessment order

Case Details: Jambudwip Exports & Imports Ltd. v. State of U.P. - [2022] 145 taxmann.com 202 (Allahabad)

Judiciary and Counsel Details

• • Surya Prakash Kesarwani & Jayant Banerji, JJ.
  • Nishant Mishra & Swetashwa Agarwal for the Petitioner.

Facts of the Case

A survey was conducted in the premises of petitioner and order was passed after issuing GST DRC-01A. The petitioner challenged the assessment order passed by the department and filed writ petition against the order. It was submitted that after issuing Form GST DRC-01A under Section 74 of CGST Act, 2017, no notice or opportunity of hearing was afforded and straightaway the impugned assessment order was passed in Form GST DRC-07.

High Court Held

The Honorable High Court noted that show cause notice requiring petitioner to submit reply and fixing date, time and place for personal hearing had been issued and it was produced by department along with instructions in which date, time and place for personal hearing was clearly mentioned. The petitioner didn’t file reply to notice and failed to appear for hearing. Moreover, it concealed material facts of the case which also disentitled him to any relief in writ jurisdiction under Article 226 of the Constitution of India and the petition was dismissed with cost.