Ramjani v. State of U.P & Ors.

Through :- Mr. Aloke Kumar, Advocate v/s State of U.P. and others .....Respondents Through :- Mr. Ankur Agarwal, Standing Counsel respondents No. 1, 2 and 3 CORAM : HON'BLE RAJESH BINDAL, CHIEF JUSTICE HON'BLE J.J. MUNIR, JUDGE ORDER

Order dated June 18, 2022 passed by the Commercial Tax Officer, Sector-2, Jalaun at Orai under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 has been impugned by filing the present writ petition.

The argument raised by the learned counsel for the petitioner is that the order has been passed in violation of principles of natural justice and the material, on the basis of which demand has been raised, was not confronted, whereas the stand taken by the learned counsel for the respondents is that show cause notice dated March 11, 2022 was issued to the petitioner, specifically mentioning that he had claimed input tax credit for purchase of certain goods from the dealers, who were not doing business in fact. To the notice, no reply was sent by the petitioner. He never even prayed for grant of opportunity of hearing. Hence, the Authority concerned had no option but to pass the order impugned. It is submitted that the petitioner has statutory remedy of appeal against the impugned order. 2 WTAX No. 1612 of 2022

After hearing learned counsel for the parties, in our opinion, the petitioner should avail his remedy of appeal against the order impugned as he has failed to respond to the show cause notice issued to him.

The writ petition is, accordingly, dismissed with liberty to the petitioner to avail of his statutory remedy of appeal. (J.J. Munir) Judge (Rajesh Bindal) Chief Justice Allahabad 06.01.2023 Deepak/Ishan Whether the order is speaking : Yes/No Whether the order is reportable : Yes/No DEEPAK KUMAR PANDEY High Court of Judicature at Allahabad