Riya Construction Vs State of U.P. And 3 Others (Allahabad High Court)
The writ petition was heard and decided by the Allahabad High Court, challenging an adjudication order dated 04.02.2025 passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. The impugned order created a tax demand of ₹1,61,225.64 for the financial year 2020–21. The petitioner contended that the order had been passed without issuance of any show cause notice and without communication of any date for filing a reply or for personal hearing. Doubt was also raised regarding the date of service of the adjudication order, and pleadings to that effect were on record.
The Court noted that a large number of similar writ petitions had been coming before it, arising from the same or similar procedural lapses committed by adjudicating authorities. In many such matters, adjudication orders had been set aside conditionally. The volume of petitions, running into hundreds if not thousands, indicated widespread difficulties faced by registered persons under the GST regime.
The Court primarily observed that show cause notices and adjudication orders are often served only through online mode. In many cases, alerts are not sent to the noticees, and notices or orders are not readily visible on the GSTN portal. The Court further noted that due to rigid and fixed limitation periods, coupled with limited powers of appellate authorities—who do not have the power to set aside or remand proceedings—assessees frequently lose their right of appeal because of delayed service of adjudication orders. Even where appellate authorities decide matters on merits, one statutory opportunity of hearing available to the noticee under the scheme of the Act stands lost.
