HC Dismisses Writ as GST Notices Were Served | No Breach of Rights

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  • Last Updated on 6 November, 2025

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GST Notices

Case Details: D.R. Hotels (P.) Ltd. vs. Deputy Commissioner [2025] 179 taxmann.com 551 (Allahabad)

Judiciary and Counsel Details

  • Alok Mathur & Arun Kumar Singh Deshwal, JJ.
  • Jameel Ahmad for the Petitioner.
  • Sanjay Sarin, learned counsel for the Respondent.

Facts of the Case

The petitioner challenged ex parte assessment proceedings and consequential bank account freezing orders for the period 2020-21, contending that no statutory notices were served by the jurisdictional officer under CGST Act. The petitioner contended that as a breach of natural justice because it did not receive any communication regarding the assessment or subsequent orders. However, records showed that notices were issued and served in accordance with Section 169 of CGST Act. The matter was placed before the High Court.

High Court Held

The High Court held that the petitioner had been duly communicated by the jurisdictional officer under CGST and no exceptional circumstances, including violation of natural justice, were established. The Court held that, in the absence of any violation of fundamental rights, the writ petition was not maintainable. Accordingly, the petition was dismissed, and the petitioner was directed to seek relief through the statutory appellate remedy under Sections 73, 107, and 169 of the CGST Act and the Uttar Pradesh GST Act.

List of Cases Referred to

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Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied