Sun Glass Works Private Limited Vs State of U.P. And 2 Others (Allahabad High Court)
The writ petition was filed challenging two orders: the order dated 25 September 2024 passed by the Additional Commissioner (Grade-2, Appeals), Mainpuri, and the order dated 10 May 2022 passed by the adjudicating authority. The petitioner, a private limited company engaged in manufacturing and selling glass bottles, had purchased various chemicals as raw materials during March 2021 from registered dealers who issued tax invoices. On 17 February 2022, a show cause notice under Section 74(1) of the GST Act was issued on the allegation that the petitioner had availed Input Tax Credit through fraud or misstatement. The petitioner replied with detailed submissions, including tax invoices, bank statements, and GSTR-2A records. Despite this, the adjudicating authority passed the order dated 10 May 2022 demanding tax and penalty without providing a copy of the survey report or affording an opportunity of hearing to the petitioner.
The petitioner filed an appeal against this order, which was dismissed by the appellate authority on 25 September 2024. It was submitted before the High Court that the appeal was heard on 18 September 2024, judgment was reserved on the same date, and the order was later pronounced on 25 September 2024 without notifying the petitioner. The petitioner argued that the GST Act contains no provision allowing appellate authorities to reserve orders and pronounce them later without intimation. Reliance was placed on the High Court’s earlier decision in Wonder Enterprises, which held similarly.
