No Requirement of Giving Personal Hearing Before Issuing Sec. 61 Notice | HC Dismissed Writ Petition

Case Details: Savitri Tech and Infra Works (P.) Ltd. v. State of U.P. - [2024] 165 taxmann.com 800 (Allahabad)

Judiciary and Counsel Details

• Mrs Sangeeta Chandra & Shree Prakash Singh, JJ.
• Ayush Shukla for the Petitioner.

Facts of the Case

The petitioner was a private limited company. A notice was issued to petitioner under Section 61 of GST Act on ground of mismatch in GSTR but it did not submit reply. Thereafter, the department issued impugned notice under Section 73(1) of CGST Act and it moved an adjournment application and more time was requested to submit a reply and also for granting opportunity of personal hearing.

However, the impugned order was passed. It filed writ petition against the demand order and contended that the notice was in violation of principles of natural justice as no personal hearing was provided.

High Court Held

The Honorable High Court noted that as per Section 61 of CGST Act, 2017, there is no requirement of giving personal hearing and only a reply is sought from assessee. In the instant case, the petitioner did not submit any reply to the show cause notice and the adjournment application would have been entertained in case the petitioner would have given a written reply to the show cause notice and then asked for adjournment of personal hearing.

Therefore, it was held that the law as settled in case of Mohan Agencies v. State of U.P. & Anr. [2023] 126 taxmann.com 327 (Allahabad) was inapplicable in facts of the instant case and the writ petition was to be dismissed.

List of Cases Reviewed

• Mohan Agencies v. State of U.P. & Anr., Writ Tax No. 58 of 2023, dated 13-2-2023, distinguished.