HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 886 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE BRIJ RAJ SINGH, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. This writ petition has been filed with the following prayers :- (i) Issue a writ, order or direction in the nature of certiorari quashing the impugned order dated 27.2.2025 passed by the respondent no. 2 under Section 73 of the UPGST/CGST Act. (ii) Issue a writ, order or direction in the nature of certiorari quashing the show cause notice dated 21.11.2024 under Section 73 of the UPGST/CGST Act. 3. The case of the petitioner is that the petitioner is a proprietor of the firm namely M/s Kanodia Agritech which used to do trading of the salt. The petitioner's firm is registered under the GST regime with GSTIN 09AEKPK0915L3Z8. The petitioner under the GST regime for the financial year 2020-21 maintained accounts and records under the CGST/SGST Act, 2017(hereinafter referred to as the Act, 2017) showing true and correct account of inward and outward supply, stocks of goods, input tax credit availed, outward tax payable and other material particulars. 4. On 21.11.2024, the petitioner was issued show cause notice under Section 73 of the Act, 2017 for the financial year 2020-21 seeking reply on the differences between the turnover of outward supply mentioned in the Income Tax Form 26AS and the declaration of turnover of outward supply in the GSTR-1. 5. Section 73 of the Act stipulates for determination of tax not paid or short paid or erroneously refunded input tax credit wrongly availed or utilized for any Versus Counsel for Petitioner(s) : Anuj Singh Counsel for Respondent(s) : C.S.C. Suresh Kumar Kanodia .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Institutional Finance Lko. And Another .....Respondent(s) reason other than the fraud or any wilful misstatement or suppression of facts. The proper officer may serve a notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under Section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder. 6. The petitioner on 28.1.2025 had filed a reply to the notice stating that the petitioner has been engaged in many business having more than two GST number as such his total activities were shown in the Income Tax Form 26AS which is liable for TDS as per Income Tax Act but the same does not come within the ambit of the GST Act. The petitioner has not submitted any documentary evidence in support of his reply. 7. Learned counsel for the petitioner has submitted that the reply of the petitioner was not property considered. The petitioner was not afforded opportunity of personal hearing to produce the relevant record and a final order imposing penalty was passed on 27.2.2025 stating that the petitioner in support of his reply has not supported any documentary evidence. 8. Learned counsel has also submitted that the petitioner hired the service of a part time accountant who was responsible for filing the returns. The petitioner in the year 2022 closed the said business and applied for cancellation of his GST registration which was cancelled vide order dated 13.10.2022. After closure of the business, the petitioner terminated the service of the part time accountant. The petitioner was not aware about the initiation of proceedings under Section 73 of the Act and he came to know when a show cause notice dated 21.11.2024 for the financial year 2020-21 was issued to the petitioner. 9. Learned counsel for the respondents has stated the against the impugned order dated 27.2.2025 the petitioner has remedy before the appellate authority under Section 107 of the GST Act. 10. The ground taken by the petitioner is a disputed question of fact which can be appropriately addressed by the appellate authority under Section 107 of the Act. 11. The writ petition is disposed of with a direction to the petitioner to approach the appellate forum under Section 107 of the GST Act. In case any such appeal is filed, the same shall be considered and decided by the appellate authority expeditiously by passing a reasoned an speaking order. It is also open to the petitioner to make an appropriate application for interim WTAX No. 886 of 2025 2 relief before the appellate authority. 12. It is made clear that we have not opined anything on the merit of the case. September 8, 2025 kanhaiya WTAX No. 886 of 2025 3 (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- KANHAIYA KUMAR High Court of Judicature at Allahabad, Lucknow Bench