Gannon Dunkerley & Co. Limited Vs Joint Commissioner Corporate Circle and 4 others (Allahabad High Court)
In the case of Gannon Dunkerley & Co. Limited vs. Joint Commissioner Corporate Circle and 4 Others, the Allahabad High Court addressed a writ petition challenging a GST assessment order dated August 6, 2024. The petitioner argued that the assessment order was issued under Section 73 of the U.P. GST/C.G.S.T. Act, 2017, for the financial year 2019-20 without adhering to principles of natural justice. The show-cause notice dated May 25, 2024, provided no specific date or venue for a personal hearing. Despite the petitioner explicitly requesting a hearing in its reply submitted on the same date as the assessment order, the authority proceeded to finalize the order without granting the requested hearing.
The respondent’s counsel contended that multiple opportunities had been provided to the petitioner and that the order was passed under the constraint of a statutory deadline. However, the Court found that the notice’s omission of a hearing schedule demonstrated a lack of intent to provide a hearing, and prior opportunities referenced by the respondents did not fulfill the procedural requirement. The Court emphasized that the limitation for passing the assessment did not justify bypassing the petitioner’s right to a personal hearing.
