Case Law Details
Dauji Ispat Private Limited Vs State of U. P. (Allahabad High Court)
Sri Manu Ghildyal learned counsel for the Revenue Authority fairly states that due to some error the copy of the impugned order visible to the petitioner on the GSTN portal is only that which has been annexed to the writ petition. Clearly that order does not contain any reason. On the other hand the copy of the impugned order annexed to the personal affidavit of Reena Singh Assistant Commissioner, Commercial Tax, Sector-1 Kasganj, Aligarh does contain reasons for that order.
In view of such facts it has to be accepted in law that the impugned order does not contain reasons. This conclusion is being drawn as unless the complete copy of the order containing the reasons is served on the petitioner/assessee, he may never have any right to challenge the same before any forum including the appellate forum. The fact that the Assessing Officer may have available to it another copy of the same order which may contain reasons therefor, may be of no help to the Revenue Authority as such copy of the order has not been served on the petitioner/assessee. Therefore, it cannot be relied upon to any extent.
Applying the above principle, we find that the order served on the petitioner and as has been impugned in the writ petition is wholly defective and lacking in vital aspect namely reasons for the conclusions drawn therein.
Accordingly the order DRC-07 dated 20.7.2021 passed by the Assistant Commissioner, Commercial Tax, Sector-1 Kasganj, Aligarh is set aside and the matter remitted to the Assessing Officer who shall now issue a fresh notice to the petitioner and supply all adverse material (relied against the petitioner) alongwith such notice. The petitioner shall thereafter be granted two weeks’ time to file his written reply thereto. The Assessing Officer shall thereafter fix the matter for hearing within a further period of two weeks and pass appropriate orders containing the reasons. Besides uploading such order on the GSTN portal, the Assessing Officer shall also serve on the petitioner a copy of that order, by registered post AD.
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