Chaturvedi General Order Supp Vs Commissioner (Allahabad High Court)
Allahabad High Court has quashed a Goods and Services Tax (GST) order and a subsequent appellate dismissal, citing a lack of proper opportunity for the taxpayer to be heard. The court’s decision in the case of Chaturvedi General Order Supp Vs Commissioner highlighted a critical procedural error where the show cause notice (SCN) and hearing intimation were uploaded in an “additional tab” rather than a prominently accessible location, effectively denying the petitioner a fair hearing.
The petitioner, Chaturvedi General Order Supp, challenged an order dated October 31, 2023, issued under Section 74 of the GST Act, and an appellate order dated December 24, 2024, which upheld the initial assessment. The core of the petitioner’s argument was that no opportunity of hearing was granted before the Section 74 order was passed. A supplementary affidavit submitted to the court clarified that the notice regarding the hearing was uploaded in an “additional tab,” which the petitioner contended did not constitute proper service.
During the proceedings, counsel for the petitioner referenced a judicial precedent from the Allahabad High Court itself: Writ Tax No. 855 of 2024 (Ola Fleet Technologies Private Limited v. State of UP and 2 Ors.), decided on 22.07.2024. In the Ola Fleet Technologies case, the court had similarly addressed issues pertaining to proper notice and opportunity of hearing within the GST framework. The petitioner argued that the appellate authority, while dismissing the appeal, failed to consider this crucial aspect of denied hearing.
