Ramnayan Yadav Contractor Vs Union of India And 2 Others (Allahabad High Court)
The present writ petition challenged the order dated 18.12.2025 passed by the Assistant Commissioner, CGST & Central Excise Division, Azamgarh under Section 74 of the Central GST Act. The petitioner contended that the impugned order was a non-speaking order and had been passed without proper consideration of the reply submitted to the show-cause notice.
The proceedings originated from a show-cause notice dated 05.08.2024 issued to the petitioner, requiring an explanation regarding several alleged GST liabilities. The notice proposed recovery of short-paid GST amounting to ₹47,01,682 (CGST ₹23,50,841 and SGST ₹23,50,841). It also alleged excess availment of Input Tax Credit of ₹27,56,828 and wrongful availment of Input Tax Credit of ₹31,34,336. The notice further proposed recovery of interest amounting to ₹9,95,186 on delayed payment of GST and imposition of penalty under Section 122(2)(b) read with Section 74(1) of the CGST Act and the corresponding provisions of the UPGST Act for alleged wilful misstatement and suppression of facts with intent to evade tax.
The petitioner filed a detailed reply to the show-cause notice on 19.08.2025, which was uploaded and duly acknowledged. However, according to the petitioner, no opportunity of personal hearing was granted thereafter before passing the final order.
