D.R. Hotels Pvt. Ltd. Vs Deputy Commissioner (Allahabad High Court)
Issue Involved: The issue involved in this case relates to whether assessment proceedings under the GST Law can be set aside for non-service of notice when the email and mobile number used belonged to a former employee and were inaccessible to the assessee.
Facts and contentions: The petitioner, a registered five-star hotel under GST, challenged the ex-parte assessment order passed under Section 73 and the consequential provisional attachment. It claimed that notices were sent to an email and mobile number of a former employee and were not accessible, hence no opportunity to reply or appear was afforded which violates principals of natural justice.
The Petitioner further Contended that the appeal period had lapsed by the time the petitioner discovered the ex-party assessment adjudicated by the Department and therefore the remedy available to the petitioner was only to prefer a writ petition before the Hon’ble court.
On the other hand, the Respondent Contended that notices were duly served via the registered email and mobile as per Section 169 of the CGST Act. The Department further contended that the petitioner failed to update contact details, and thus cannot claim denial of notice. Moreover, the service of notice was also in-line with the procedure prescribed under Section 13 of the Information Technology Act.
