Dilip Kumar Gupta Vs Additional Commissioner Grade-2 (Appeal) And Another (Allahabad High Court)
High Court Orders Re-hearing After Violations of Natural Justice; Allahabad HC Restores GST Appeal: Procedural Flaws Cited; Allahabad High Court sets aside appeal dismissal for Dilip Kumar Gupta, citing violation of natural justice. Remands GST dispute for merit review after no notice on order date.
Allahabad High Court has ordered the restoration of an appeal filed by Dilip Kumar Gupta, a jeweller and money lender operating as M/s Jai Mata Di Jwellers, against an order passed by the Additional Commissioner Grade-2 (Appeal). The High Court found that the appellant’s appeal was dismissed without proper notice and a reasoned order, violating fundamental principles of natural justice and statutory requirements.
The case originated following a survey of Dilip Kumar Gupta’s business premises by the Income Tax Department, which reportedly uncovered undisclosed excess stock. This discovery prompted the initiation of proceedings under the GST Act, culminating in an order dated December 27, 2019, passed by the Respondent No.2 under Section 73 of the UPGST Act, 2017.
Aggrieved by this order, Dilip Kumar Gupta filed an appeal with the Additional Commissioner Grade-2 (Appeal), Prayagraj. The petitioner’s counsel, Sri Suyash Agarwal, informed the High Court that while several dates were fixed for the appeal hearing, the last scheduled date was January 18, 2022. However, the impugned order dismissing the appeal was passed on January 20, 2022, not on the fixed date. The appellate authority’s order noted that the petitioner had “lost interest,” leading to the dismissal.
