Supplementary affidavit filed today, is taken on record.

Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri Apoorva Hajela, learned Standing Counsel for the State.

Challenge has been raised to the order dated 24.7.2021 passed by the Assistant Commissioner, Commercial Tax, Sector-II, Bhadohi in exercise of power under Section 74 of the GST Act, 2017 for the tax period 2019- 20.

Submission of learned counsel for the petitioner is three fold. First, it has been submitted that the aforesaid adjudication order has been passed without prior service of show cause notice. Second, it has been submitted that in any case, the said order is wholly non-speaking. Third, it has been submitted that in any case, there is no actionable material to proceed against the petitioner, inasmuch as it has been stated by means of supplementary affidavit, the selling dealer is duly registered on the GST Portal maintained by the revenue authorities. Thus, the impugned order is stated to be wholly unsustainable. Also in such facts, it has been pleaded that bar of alternative remedy, may not apply against the petitioner.

On the other hand, while learned Standing Counsel has raised a preliminary objection to relegate the petition to the forum of alternative remedy, as a fact he states that the show cause notice had been served on the petitioner. At the same time, it may not be denied that the impugned order does not record any reason for reaching the conclusion. As to third submission advanced by the learned counsel for the petitioner, it has been submitted that the said issue touches on the merits of the matter which may properly be gone into in adjudication proceeding.

Having heard the learned counsel for the parties and having perused the record, we find that the impugned order only records the conclusion of the adjudicating authority without either discussing the facts or affording reasons for the conclusion reached.

Therefore, notwithstanding prior to service of notice as claimed by the revenue authority, the impugned order has been passed in violation of essential principle of natural justice.

In such facts, no useful purpose would be served in relegating the petitioner to the forum of alternative remedy. As to the third aspect, it will be open to the adjudicating authority to draw proper conclusion, in accordance with law, after affording due opportunity of hearing to the petitioner.

Accordingly, the impugned order dated 24.7.2021 passed by the Assistant Commissioner, Commercial Tax, Sector-II, Bhadohi is hereby set aside. The matter is remitted back to the assessing authority to pass a fresh order, strictly in accordance with law, within a period of six months from today after affording due opportunity of hearing to the petitioner.

Writ petition is disposed of.