Jabir Hasan vs. Assistant Commissioner Of State Tax Gst
(Uttarakhand High Court, Uttarakhand)

Case Law
Petitioner / Applicant
Jabir Hasan
Respondent
Assistant Commissioner Of State Tax Gst
Court
Uttarakhand High Court
State
Uttarakhand
Date
Nov 10, 2021
Order No.
WPMS No. 1547 of 2021
TR Citation
2021 (11) TR 5759
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

1. Shri Shakti Singh, Advocate for the petitioner.

2. Shri Suyash Pant, Standing Counsel for the State.

3. Heard learned counsel for the parties.

4. In this petition, the petitioner has prayed for issuance of a writ, order or direction for setting aside the order dated 26.06.2021 passed by respondent no. 2 and order dated 28.09.2019 passed by respondent no. 1.

5. Petitioner is a GST registration holder. He defaulted in filing of returns. For that reason a show cause notice was issued to him. After hearing the petitioner, the Authority has passed the impugned order. It was assailed in an appeal and the appeal was also dismissed.

6. It is not disputed that Rule 68 of the Central Goods and Services Tax Rules, 2017 provides for notice to the non filers of returns – a notice in form GSTR – 3A shall be issued electronically to a registered person who fails to furnish return under Section 39 or Section 44 or Section 45 or Section 52.

7. It is admitted by the learned Standing Counsel for the State that in fact, no notice, as envisaged in Rule 68 of the Rules, was issued, rather a postal notice (Annexure No. 2 to the writ petition) was sent.

8. It is a settled principle of law that if enactment or legislation prescribes a particular procedure to conduct business affairs, then it has to be followed. In this case, impugned order has been passed without issuing electronic notice to the petitioner but by issuing registered postal notice.

9. In that view of the matter, writ petition is allowed. Impugned orders 26.06.2021 and 28.09.2019 passed by respondent no. 2 and 1 respectively are hereby quashed. The Authority concerned is directed to comply with Rule 68 of the aforesaid Rules and reconsider the matter of the petitioner, in accordance with law.

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