Srideva Sattva Private Limited Vs State of Haryana & Ors. (Supreme Court of India)
The Supreme Court of India allowed the appeal filed by the assessee and set aside a GST demand of ₹8.90 crore on the ground of violation of principles of natural justice. The assessee, registered under the Haryana Goods and Services Tax Act, 2017, was engaged in manufacturing and sale of Ayurvedic health supplements and had entered into a logistics support agreement with a clearing and forwarding agent for warehouse operations at Gurugram. After expiry of the agreement in July 2022, the assessee shifted its business operations and warehouse from Gurugram to Delhi and continued filing regular GST returns.
Read HC Judgment in this case: P&H HC Dismissed Writ Petition for Availability of Alternate GST Remedy
A show cause notice dated 20.05.2024 was issued seeking reversal of input tax credit and raising a demand of ₹8.90 crore, followed by an ex parte Order-in-Original dated 23.08.2024 confirming the demand. The assessee challenged both before the Punjab and Haryana High Court, primarily on the ground that the show cause notice was never served, resulting in denial of opportunity of hearing. The High Court dismissed the writ petition, noting availability of an alternate statutory remedy and observing that there was no pleading regarding non-uploading of the notice on the GST portal.
