Utc Softech P. Ltd. v. State of U.P. and Another
Case note by CA Nikhil Gupta
Case overview
This Allahabad High Court decision concerns None. The retained release ledger records the outcome as Remanded / fresh adjudication and classifies the matter under Demand & Adjudication.
Facts and procedural background
Neutral Citation No. - 2023:AHC:150417-DB
Case :- WRIT TAX No. - 867 of 2023
Petitioner :- Utc Softech P. Ltd. Respondent :- State of U.P. and Another Counsel for Petitioner :- Devendra Pratap Singh,Rishi Tandon Counsel for Respondent :- CSC
Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
Issues before the Court
Petitioner :- Utc Softech P. Ltd. Respondent :- State of U.P. and Another Counsel for Petitioner :- Devendra Pratap Singh,Rishi Tandon Counsel for Respondent :- CSC
Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
It is the case of the petitioner that the notice dated 25.01.2023 Form GST DRC-01 under Rule 142(1) of CGST Act was never served upon the petitioner and consequent thereto an ex-parte order has been passed whereby a sum of Rs. 19,72,76,879/- has been imposed upon the petitioner as penalty.
Court's analysis and findings
Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
It is the case of the petitioner that the notice dated 25.01.2023 Form GST DRC-01 under Rule 142(1) of CGST Act was never served upon the petitioner and consequent thereto an ex-parte order has been passed whereby a sum of Rs. 19,72,76,879/- has been imposed upon the petitioner as penalty.
From the tenor of the order that has been passed by the Respondent No. 2, it is more than apparent that the order is an ex- parte order.
In such view of the matter, since prima facie, the order impugned is an ex-parte order, we set aside the same and remand the matter back to the Deputy Commissioner, respondent no. 2 to pass fresh orders after giving due notice and opportunity of hearing to the petitioner.
Decision and relief
The writ petition is accordingly disposed of.
It is also expected that the petitioner shall cooperate in the proceeding and shall not take any unnecessary adjournment.
Order Date :- 27.7.2023 SK
2023-07-28T10:26:05+0530 High Court of Judicature at Allahabad
Ratio and practical significance
The binding effect flows from the court's operative reasoning reproduced below, read in the context of the pleaded facts and statutory provisions. Users should not generalise the result beyond materially comparable facts.
- Map the operative reasoning to the exact GST provision and procedural stage.
- Confirm whether a later review, appeal, SLP or subsequent judgment affects reliance.
- Preserve the official case number, decision date and neutral citation in professional work.
Full judgment text
Neutral Citation No. - 2023:AHC:150417-DB
Case :- WRIT TAX No. - 867 of 2023
Petitioner :- Utc Softech P. Ltd. Respondent :- State of U.P. and Another Counsel for Petitioner :- Devendra Pratap Singh,Rishi Tandon Counsel for Respondent :- CSC
Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
It is the case of the petitioner that the notice dated 25.01.2023 Form GST DRC-01 under Rule 142(1) of CGST Act was never served upon the petitioner and consequent thereto an ex-parte order has been passed whereby a sum of Rs. 19,72,76,879/- has been imposed upon the petitioner as penalty.
From the tenor of the order that has been passed by the Respondent No. 2, it is more than apparent that the order is an ex- parte order.
In such view of the matter, since prima facie, the order impugned is an ex-parte order, we set aside the same and remand the matter back to the Deputy Commissioner, respondent no. 2 to pass fresh orders after giving due notice and opportunity of hearing to the petitioner.
The writ petition is accordingly disposed of.
It is also expected that the petitioner shall cooperate in the proceeding and shall not take any unnecessary adjournment.
Order Date :- 27.7.2023 SK
2023-07-28T10:26:05+0530 High Court of Judicature at Allahabad
Finin2min Q&A
What court decided this case?
Allahabad High Court
What was the case number?
WRIT TAX No. 867 of 2023
When was the decision delivered?
2023-07-27
Which GST provisions are identified in the case?
None
What was the recorded outcome?
Remanded / fresh adjudication
Is the complete judgment text available here?
Yes. This page includes a faithful local rendition of the full text recovered from the issuing court source.
Should this page substitute professional advice?
No. Verify the official citation and later history before professional reliance.
Who authored the Finin2min case note?
CA Nikhil Gupta.