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REGENCY HOSPITAL LIMITED vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA

Pet. Counsel

Atul Gupta

Res. Counsel

A.s.g.i.

Gaurav Mahajan

Saumitra Singh

Petitioner / Applicant	REGENCY HOSPITAL LIMITED
Respondent	UNION OF INDIA AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Mar 6, 2025
Order No.	Writ Tax No. - 622 of 2025
Citation	2025(3) TAXREPLY 12665
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ORDER
ORDER 1. This petition is directed against order dated 15.01.2025 passed by the Additional Commissioner, CGST, Commissionarate, Kanpur under Section 74 of the C.G.S.T. Act, 2017 ('the Act') whereby demand for the tax period July, 2017 - March, 2018 to April, 2021 - March, 2022 has been created. 2. It is inter-alia submitted that show cause notices under Section 74 of the Act were issued to the petitioner for non payment of GST on the sale of medicines to inpatient and packaged treatment. The petitioner filed its reply to the show cause notice on 30.08.2024 and though wanted an opportunity of personal hearing, the portal did not accept such a request. The respondents purportedly issued reminders dated 26.11.2024, 3.12.2024 and 17.12.2024 for personal hearing, however, the said reminders were sent on the email address of the petitioner, which address had been changed under intimation to the respondents and therefore, for lack of notice regarding personal hear....