J M D News & Advertisers Vs State of Uttarakhand and others (Uttarakhand High Court)
The Uttarakhand High Court considered a writ petition filed by J M D News & Advertisers challenging an order passed under Section 73 of the Uttarakhand Goods and Services Tax Act, 2017, the recovery citation dated 22.02.2025, and the dismissal of its appeal. The adjudicating authority had passed the original order on 12.12.2023. The petitioner had challenged that order through an appeal under Section 107(1) read with Section 107(4) of the Act, but the Appellate Authority dismissed the appeal on 28.02.2025 as being beyond the prescribed limitation.
Before the High Court, the petitioner contended that its reply to the show-cause notice issued in GSTDRC01 on 22.10.2023 had not been considered by the adjudicating authority. According to the petitioner, the non-consideration of the reply resulted in violation of the principles of natural justice and warranted quashing of the adjudication order.
The Department, in its counter-affidavit, did not dispute that the show-cause notice prescribed 23.10.2023 as the last date for submission of the reply. It was also not disputed that the petitioner had submitted its reply manually on 22.10.2023, before the prescribed deadline. The Department’s stand was that the reply had not been submitted electronically and therefore had not been considered. It was further stated that the petitioner had not appeared on the date fixed for hearing and therefore could not contend that the reply had not been considered.
