Lari Almira House Vs State of U.P. And 3 Others (Allahabad High Court)
Summary: The Allahabad High Court reviewed two writ petitions filed by Lari Almira House, challenging the GST orders passed against it. The writ petitions contested the order dated 24.01.2022, passed under Section 74 of the U.P. GST Act, and the subsequent dismissal of the appeal on the grounds of limitation. The petitioner argued that the appellate authority incorrectly dismissed the delay condonation application, and if the appeal dismissal was valid, the court should examine the merits of the order dated 24.01.2022 under judicial review.
The core issue revolved around the ex-parte order issued against Lari Almira House based solely on a report from the Special Investigation Branch (SIB), without providing the petitioner a copy of the SIB report or an opportunity to reply. The petitioner contended that the department failed to substantiate the discrepancies with corroborative evidence and that the absence of the SIB report and the denial of a hearing violated principles of natural justice. The court examined the procedural requirements of the GST Act and concluded that the department had not followed mandatory steps under Section 75(4), which ensures the right to a fair hearing. Therefore, the court quashed the order and remanded the matter for fresh adjudication, requiring the SIB report to be provided to the petitioner and an opportunity for them to present a defense.
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