ABDUL HAMID Vs. UNION TERRITORY OF J&K

JUDGEMENT

(1.) The petitioner has filed the present writ petition for quashing of the show cause notice dtd. 26/12/2023 issued under Sec. 73 of the GST Act, the assessment order dtd. 16/3/2024 issued under Sec. 73(9) of the JKGST Act and order dtd. 24/1/2026 passed by respondent No. 3, whereby statutory appeal preferred by the petitioner came to be dismissed being time barred.

(2.) It is contended by the petitioner that the respondent No. 4 initiated scrutiny proceedings under Sec. 61/GST by issuing a show cause notice dtd. 25/10/2023, which was replied by the petitioner through GST portal on 25/11/2023. However, no final order in respect of conclusion of the scrutiny proceedings came to be passed by the respondent No. 4. It is urged that, without adhering to the mandatory statutory procedure prescribed under Sec. 61 and Rule 99(3), respondent No. 4 proceeded to initiate adjudication proceedings on the very same issue by issuing a show cause notice dtd. 26/12/2023 under Sec. 73 of the Act and thereafter passed an ex parte assessment order dtd. 16/3/2024. It is contended that the order impugned 16/3/2024 has been passed without effecting the service upon the petitioner in the mode permissible under law.

(3.) The petitioner further claim that in the month of May 2024, he suffered severe medical complications, as mentioned in para 15 of the writ petition and after recovery from the aforesaid prolonged illness, the petitioner without any further delay preferred a statutory appeal under Sec. 107 of the JKGST Act alongwith an application for condonation of delay and simultaneously he deposited the mandatory pre-deposit of Rs.99,626.00however, the appellate authority dismissed the appeal being time-barred vide order dtd. 24/1/2026.