Muniraja. V. L. vs. The Assistant Commissioner Of Central Tax
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, the petitioner seeks the following reliefs; (a) Issue a writ in the nature of certiorari or any other writ to quash impugned Order-in-Original bearing No. 127/2024-25 GST [DIN 20250157YU0000020920] dated 23.01.2025 [Annexure-A] passed by the First Respondent; HC-KAR NC: 2025:KHC:52405 (b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.
Heard the learned counsel for the petitioner, learned counsel for the respondents and perused the material on record.
A perusal of the material on record will indicate that a show cause notice dated 28.12.2023 having been issued by respondent No.2 to the petitioner, the petitioner failed to submit a reply to the same nor appearing for personal hearing as recorded in paragraph No.7 of the impugned order at Annexure-A dated 23.01.2025. In this context, it is submitted that the inability and omission on the part of the petitioner to submit a reply to the show cause notice and contest the proceedings and also appear for personal hearing was due to bonafide reasons, unavoidable circumstance and sufficient cause and as such, it is necessary that the impugned order is set aside and the matter is remitted back to respondent No.1 to enable the HC-KAR NC: 2025:KHC:52405 petitioner to replying to the show cause notice and proceed further in accordance with law keeping open all rival contentions.
Though several contentions have been urged by both sides in support of their respective claims, having regard to the undisputed fact as borne out from the material on record that the petitioner did not submit a reply to the show cause notice dated 28.12.2023 and did not appear for personal hearing due to bonafide reasons, unavoidable circumstances and sufficient cause, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and appropriate to set aside the impugned order and remit the matter back to respondent No.1 for reconsideration in accordance with law by issuing certain directions.
In the result, I pass the following: ORDER (i) The petition is allowed. HC-KAR NC: 2025:KHC:52405 (ii) The impugned order dated 23.01.2025 at Annexure-A is hereby set aside. (iii) The matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law. (S.R.KRISHNA KUMAR) JUDGE GH List No.: 2 Sl No.: 72
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.