Agarwal Kirana Store Vs Union of India And 4 Others (Allahabad High Court)
Allahabad High Court has quashed a Goods and Services Tax (GST) demand order against Agarwal Kirana Store, ruling that a final order under Section 73(9) of the GST Act must explicitly state the relevant facts and the basis of the decision, rather than merely referencing prior notices. The court emphasized that such orders must be self-contained and provide adequate reasoning.
The petitioner, Agarwal Kirana Store, challenged an order dated April 29, 2024, passed by the Commercial Tax Officer, State Tax, Sector-6, Bareilly, under Section 73(9) of the Goods and Services Tax Act, 2017. This order imposed a liability of Rs. 1,28,663/-.
According to the petitioner, the process began with a notice under Section 61 of the Act on November 6, 2023, intimating discrepancies after a scrutiny of returns. The petitioner claimed unawareness of this notice, as it was uploaded solely on the departmental portal, leading to no reply being filed. Subsequently, a notice under Section 73 of the Act was issued on December 20, 2023, requiring a reply by January 20, 2024, with no personal hearing indicated. The petitioner sought an adjournment, which was reportedly not considered, culminating in the impugned order dated April 29, 2024.
