Jijabrao A Patil vs. Union Of INDIA Thr The Secretary And Anr
Held
The Court held that the Order-in-Original dated 30.11.2022 was passed without granting the petitioner an adequate opportunity of hearing, thereby violating the principles of natural justice. The Court noted that the show cause notice was issued to the petitioner's old address, despite the respondents having been informed of the petitioner's new address, as evidenced by the GST registration certificate issued on 28.07.2018. The Court reasoned that the respondents ought to have issued the show cause notice at the new address. Since the impugned order was passed without providing the petitioner with a proper opportunity of hearing, it was liable to be quashed and set aside. The Court directed the respondents to issue the show cause notice dated 22.12.2020 at the petitioner's new address. The respondents were further directed to hear the petitioner and pass a fresh order within twelve weeks from the date of the personal hearing. All contentions of the parties were kept open.
Facts
The petitioner, Jijabrao A. Patil, proprietor of Jai Shrikrishna Enterprises, challenges an Order-in-Original (O-I-O) dated 30.11.2022 passed by the Commissioner, Central GST and Central Excise, Nashik. The O-I-O confirmed a service tax demand of Rs.4,26,78,295/-. The petitioner only became aware of this order on 03.04.2023 when his chartered accountant visited the respondents' office. Subsequently, on 21.04.2023, the respondents provided copies of the show cause notice dated 22.12.2020 and the O-I-O. Both documents were addressed to the petitioner's old address, "2, Professor Colony Road, Jai Hind Colony, Dhule." However, the petitioner's GST registration certificate, issued on 28.07.2018, listed his principal place of business at the new address: "Bombay Agra Highway, Bombay Agra Road, Nardana Dhule, Dhule, Maharashtra - 425404."
Key Issues
1. Whether the Order-in-Original dated 30.11.2022 is liable to be quashed and set aside for being passed in violation of the principles of natural justice, specifically the right to a fair hearing, under Article 226 of the Constitution of India? Petitioner's arguments: The petitioner contended that both the show cause notice dated 22.12.2020 and the consequent Order-in-Original dated 30.11.2022 were returned unserved as they were sent to the petitioner's old address. The respondents admitted this fact. The petitioner argued that the respondents ought to have issued the show cause notice at the new address, which was clearly available on the respondents' portal and in the petitioner's GST registration certificate. Failure to do so, according to the petitioner, vitiated the entire proceedings and violated principles of natural justice. Respondents' arguments: The respondents argued that the petitioner was responsible for informing them of his new address. Therefore, they contended that they were justified in issuing the show cause notice to the old address. The respondents did not dispute that the show cause notice and O-I-O sent to the old address were returned as undelivered, nor did they dispute the new address appearing in the petitioner's 2018 GST registration certificate.
Sections Cited
Article 226
AI-generated summary — verify with the full judgment below
ppn 1 15.wp-6774.23(j).doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.6774 OF 2023 Jijabrao A. Patil ) Proprietor of Jai Shrikrishna Enterprises ) Age 60 years, Occu : Business, ) having its office at ) Bombay Agra Highway, Bombay Agra Road) Nardana, Dhule – 425404 ) .. Petitioner Versus
Union of India ) Through the Secretary, ) Ministry of Law and Justice, ) Department of Legal Affairs, ) Branch Secretariat, Aaykar Bhavan, ) Annex, 2nd Floor, New Marine Lines, ) Mumbai - 400 020. )
Commissioner ) Central GST and Central Excise, ) Nashik, Plot No.155, Sector P 34, ) NH, Jaishtha – Vaishakh, ) CIDCO, Nashik - 422 008. )
.. Respondents --- Mr.Brijesh Pathak for Petitioner. Mr.Jitendra Mishra a/w Mr.Sangeeta Yadav for Respondents.
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CORAM : G. S. KULKARNI & JITENDRA JAIN, JJ. DATE : 17th October 2023 Judgment (per Jitendra Jain, J.):- . By this petition filed under Article 226 of the Constitution of India, the petitioner seeks following reliefs :- PRACHI PRANESH NANDIWADEKAR Digitally signed b
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