PRITHVI RAJ CHUFAL Vs. STATE TAX OFFICER

JUDGEMENT

(1.) The present writ petition has been filed praying for quashing of the order dtd. 18/4/2025, issued by respondent no.1 demanding Tax amounting to Rs.6,37,708.00 [Tax amounting to Rs.2,56,644.00 (1,28,322.00/- CGST and 1,28,322.00/- SGST), in addition of penalty Rs.2,56,644.00 (1,28,322.00/- CGST and 1,28,322.00/- SGST) along with interest 1,24,420.00/- (62,210.00/- CGST and 62,210.00/-SGST)]. The petitioner has also assailed the show-cause notice dtd. 8/10/2024, issued in the matter.

(2.) The case of the petitioner is that in the past, the GST Registration of the petitioner was cancelled on the ground of non-filing of the returns. Subsequently, the Department suo motu granted temporary registration and, thereafter, issued the impugned show-cause notice. The notice was not served on the petitioner personally and he could not come to know of it, as it was only uploaded on the portal. The Proper Officer, without fixing any date for personal hearing, in gross violation of sub-Sec. (4) and (5) of Sec. 75 of the GST Act, proceeded to pass the impugned assessment order.

(3.) Learned counsel for the petitioner has placed reliance on the judgment of Coordinate Bench dtd. 5/6/2025, in Writ Petition (M/B) No.316 of 2025, "M/s Sri Sai Vishwas Polymers vs. Deputy Commissioner & another", in support of his submission that, in case personal hearing is not afforded, it would vitiate the final order. It is further submitted that the petitioner has already deposited the entire amount of tax, except interest and penalty.