Sriveda Sattva Pvt. Ltd. Vs State of Haryana & others (Punjab and Haryana High Court)
The Punjab and Haryana High Court examined a writ petition seeking to set aside a summary show cause notice dated 20 May 2024 directing deposit of ₹8.90 crore and the Order-in-Original dated 23 August 2024. The petitioner contended that no opportunity of hearing was granted and that it was unaware of the proceedings until an amount was debited from its electronic ledger. It was argued that the show cause notice and the Order-in-Original were passed without recording reasons and in violation of principles of natural justice. The petitioner attributed its lack of awareness to a logistics support arrangement with a clearing and forwarding agent that handled business operations until July 2022, after which the business premises were shifted.
Read SC Judgment in this case: SC Quashed GST Demand Due to Lack of Proper Service of Show Cause Notice
The Court noted that the petitioner informed the authorities of the change of address only after the Order-in-Original was passed and that there was no specific pleading that the show cause notice and order were not uploaded on the portal. The Court emphasized the availability of effective alternate statutory remedies and found no extraordinary or exceptional circumstances warranting interference under Article 226. Relying on settled Supreme Court jurisprudence on judicial restraint where alternate remedies exist, particularly in fiscal matters, the Court declined to interfere. The writ petition was dismissed with liberty to the petitioner to pursue statutory appellate remedies and raise all available pleas, including delay, without any opinion on merits.
