Viabhav Edible Pvt. Ltd. Vs State of U.P. And 2 Others (Allahabad High Court)
Introduction: The Allahabad High Court delivered a pivotal judgment in the case of Viabhav Edible Pvt. Ltd. vs. State of U.P. and Others, setting aside a U.P. GST order dated 17.8.2021. The court ruled that no jurisdiction survives when the foundation of the charge was previously set aside in its entirety in proceedings under Section 130 of the U.P. GST Act.
Detailed Analysis:
1. Background:
- The petitioner, represented by Sri Aditya Pandey, challenged the U.P. GST order passed by respondent no.2, imposing tax, interest, and penalty totaling Rs. 28,33,67,301.80.
- The petitioner contended that the order lacked jurisdiction as the foundation of the charge had been annulled in an earlier proceeding under Section 130(2) of the U.P. GST Act.
2. Previous Adjudication Proceedings:
- The adjudication proceedings leading to the impugned order originated from an earlier proceeding under Section 67 of the U.P. GST Act.
- The First Appellate Authority, on 25.6.2020, set aside the order dated 18.2.2019 passed under Section 130(2) of the Act, making the same allegations as in the present adjudication proceedings.
3. Challenging the Jurisdiction:
- The petitioner argued that, given the finality of the order setting aside charges under Section 130, there was no surviving jurisdiction to pass the impugned U.P. GST order.
- The impugned order dated 17.8.2021 and the notices issued on 9.4.2021 & 25.5.2021 were challenged on the grounds of lack of jurisdiction.
4. No Fresh Material or Challenge:
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