Party Time Hospitality Prop. Smt. Punita Gupta Lko. v. State Of U.P. Thru Prin. Secy. Tax And Registration Lko And 2 Others

Case snapshot

Sections / provisions: GST statutory provision - Section 74; GST statutory provision - Section 75(4); GST statutory provision - Section 107

Questions before the Court / Tribunal

• Issue and context: Present petition has been filed by the petitioner challenging the order dated 16.11.2021 whereby the demand was confirmed against the petitioner under Section 74 of GST Act as well as the order dated 04.08.2023 whereby the appeal preferred by the petitioner was dismissed. Operative disposition: Matter is remanded to the respondents to pass orders afresh in accordance with law after giving an opportunity of
• Which factual, statutory and procedural conditions controlled the requested relief?
• How did the forum apply the governing provisions to the evidence and procedural history recorded in this case?

Material facts and procedural background

3. Present petition has been filed by the petitioner challenging the order dated 16.11.2021 whereby the demand was confirmed against the petitioner under Section 74 of GST Act as well as the order dated 04.08.2023 whereby the appeal preferred by the petitioner was dismissed.

4. Contention of learned counsel for the petitioner is that the petitioner had taken a party lawn for running the same in terms of a lease deed executed in his favor on 01.08.2018, which is on record, and according to the petitioner, he had nothing to do with the affairs of the party lawn prior to the said date. Subsequently, the show-cause notice was issued purporting to be under Section 74 of the GST Act on 28.09.2021 calling upon the petitioner to show cause. The said show-cause notice on record indicates the amount which the petitioner was required to pay, however, the show-cause notice was silent with regard to how Section 74 of GST Act could be invoked. The said showcause notice, available in the original records, indicated the date of reply as 29.10.2021, however, no date of personal hearing, time of personal hearing or venue of personal hearing was disclosed in the said show-cause notice. The petitioner did not file a reply to the said show-cause notice, as such, an order came to be passed against the petitioner quantifying the demand of tax and penalty against the petitioner for the period July, 2017 to March, 2018.

5. Learned counsel for the petitioner draws my attention to the summary of the show-cause notice which indicated that on the basis of some survey carried out, it transpired to the department that the taxes which were required to be deposited was not

deposited. The said summary of the show-cause notice, which is also available on record, does not demonstrate as to what part of fraud, misrepresentation or wilful misstatement was alleged against the petitioner. Against the order confirming the demand of tax and imposing penalty against the petitioner, the petitioner preferred an appeal which was dismissed by means of an order dated 04.08.2023 mainly on the ground that the same was beyond the prescribed period of limitation prescribed under Section 107 of the GST Act.

6. Learned counsel for the petitioner places reliance on the judgment of this Court in the case of M/s Mohini Traders v. State of U.P. & Anr.; Writ Tax No.550 of 2023 decided on 03.05.2023 wherein against a similar assessment order, this Court had interfered mainly on the ground that it was incumbent to grant an opportunity of hearing irrespective whether a reply was filed or not in terms of the mandate of Section 75(4) of GST Act.

Appellant / petitioner / assessee submissions

8. Learned counsel for the respondent, on the other hand, argues that the petitioner did not file any reply despite the show-cause notice and in any case, the appeal was beyond the prescribed period of limitation and rightly dismissed.

Revenue / respondent submissions

The judgment does not separately label the respondent’s submissions in an independently extractable passage. No contention is inferred; read the full record.

Court / Tribunal analysis and reasoning

The concise order integrates its reasoning with the operative directions. The complete packaged record controls.

Operative decision and relief

10. Thus, following the judgment in the case of M/s Mohini Traders (supra) as well as the other two judgments cited above, both the impugned orders dated 16.11.2021 & 04.08.2023 are set aside.

11. Matter is remanded to the respondents to pass orders afresh in accordance with law after giving an opportunity of hearing.

Ratio and legal principle

The narrow proposition associated with Party Time Hospitality Prop. Smt. Punita Gupta Lko. v. State Of U.P. Thru Prin. Secy. Tax And Registration Lko And 2 Others concerns issue and context: present petition has been filed by the petitioner challenging the order dated 16.11.2021 whereby the demand was confirmed against the petitioner under section 74 of gst act as well as the order dated 04.08.2023 whereby the appeal preferred by the petitioner was dismissed. operative disposition: matter is remanded to the respondents to pass orders afresh in accordance with law after giving an opportunity of The proposition cannot be separated from the judgment’s facts, the governing statutory version, the forum’s jurisdiction, and the exact relief recorded in WRIT TAX No. 176 of 2023.

For working-paper purposes, the decision should be cited only after matching the material facts and reading the passages under the judgment-grounded record above. The editorial outcome label “Allowed / set aside” is a navigation aid; it does not replace the operative order or explain every issue in a multi-issue case.

Why this judgment matters

This decision is relevant when a file raises the same central question identified in the source headnote: Issue and context: Present petition has been filed by the petitioner challenging the order dated 16.11.2021 whereby the demand was confirmed against the petitioner under Section 74 of GST Act as well as the order dated 04.08.2023 whereby the appeal preferred by the petitioner was dismissed. Operative disposition: Matter is remanded to the respondents to pass orders afresh in accordance with law after giving an opportunity of Its practical value lies in the way the Allahabad High Court (Lucknow Bench) connected the governing provisions—GST statutory provision - Section 74; GST statutory provision - Section 75(4); GST statutory provision - Section 107—to the procedural posture and evidence before it.

The authority level is High Court. That affects persuasive or binding weight, but authority level alone is never enough. Territorial jurisdiction, statutory period, the identity of the challenged order, and later appellate treatment must all be checked before the case is used in advice, a submission, or litigation strategy.

Practitioner action points

• Begin with the complete judgment and mark the paragraphs supporting the exact proposition relied upon.
• Match the statutory version of GST statutory provision - Section 74; GST statutory provision - Section 75(4); GST statutory provision - Section 107 and the decision date 2023-08-28; do not assume the current text is identical.
• Compare the notice, assessment, appeal or other procedural sequence with the chronology recorded in this case.
• Verify the stated later-history status and any review, appeal, SLP, curative or rectification proceedings before citation.
• Record why the client’s evidence is materially similar, and also record any fact capable of distinguishing the result.

Does this case match your facts?

Detailed reliance and distinction analysis

Identity check. Confirm that the cited cause title is Party Time Hospitality Prop. Smt. Punita Gupta Lko. v. State Of U.P. Thru Prin. Secy. Tax And Registration Lko And 2 Others, the proceeding is WRIT TAX No. 176 of 2023, and the decision is dated 2023-08-28. These fields are taken from the judgment record and should appear exactly in the citation note.

Bench check. The judgment identifies the coram as Hon'ble Pankaj Bhatia,J.. A later order by another bench, a larger bench, or a higher forum may alter the weight or interpretation of the proposition.

Provision check. The source associates the dispute with GST statutory provision - Section 74; GST statutory provision - Section 75(4); GST statutory provision - Section 107. The practitioner should place the historical statutory text next to the current text and identify every amendment, proviso, explanation, rule or notification that could change the analysis.

Fact check. The source issue is not a free-standing abstract rule. It arises from the concrete record summarized above. A reliable application note should list the common facts, the different facts, and whether each difference affects jurisdiction, admissibility, limitation, burden, computation or relief.

Remedy check. The recorded result is Allowed / set aside. Where a matter is remanded, set aside, partly allowed, or disposed with directions, the exact operative language is more important than a binary winner/loser label.

History check. The current closure state is REVIEW_APPEAL_SLP_SUBSEQUENT_TREATMENT_CHECK_PENDING. If that state is pending, the page does not assert that no later case exists. It means the check remains open and must be completed at the point of professional reliance.

Section / provision impact

• GST statutory provision - Section 74 — apply the exact version considered in the judgment.
• GST statutory provision - Section 75(4) — apply the exact version considered in the judgment.
• GST statutory provision - Section 107 — apply the exact version considered in the judgment.

Case network

• M/s Betterbot Tech Services Private Limited v. Union of India and Others — Allahabad High Court · Allowed / set aside
• Sun International Limited v. Commissioner of Delhi Goods and Services Tax and Another — Delhi High Court · Allowed / set aside
• M/s Vrinda Automation v. State of Uttar Pradesh and another — Allahabad High Court · Allowed / set aside
• ROOTS EDUCATION PVT LTD v. COMMISSIONER OF CENTRAL TAXGST DELHI EAST ORS. — Delhi High Court · Allowed / set aside

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