M/S Skf Boilers And Driers (P) LTD vs. The Commissioner Of Central Tax And

This Hon'ble High Court may be pleased to issue a writ of certiorari or a direction in the nature of a writ of certiorari quashing the orders bearing No.01/2023-24, No.02/2023-24-RFD, No.03/2023-24-RFD, No.04/2023-24-RFD, and No.05/2023-24-RFD all dated 23-06-2023 passed by the Second Respondent in Form GST RFD 06 under Section 54(5) of the CGST/SGST Acts (ANNEXURES - "J" to "J-4") pertaining to the tax periods March, 2022 and upto July, 2022. 2. This Hon'ble High Court may be pleased to issue a writ of certiorari or a direction in the nature of a writ of certiorari quashing the summaries of the order bearing reference No.ZD2907230281891 dated 26-07-2023 No.ZD290823007895X, orders bearing Nos..ZD290823007894Z, No.ZD290823007896V and No.ZD2907230281891 all dated 07-08-2023 uploaded by the Second Respondent in the GST Portal in Form GST DRC 07 under the CGST Rules (ANNEXURES HC-KAR NC: 2025:KHC:41381 "K" to "K-4") pertaining to the tax periods March, 2022 and upto July, 2022. 3. This Hon'ble High Court may be pleased to issue such other writ or writs as this Hon'ble Court may deem it fit to grant in the facts and circumstances of the petitioner's case."

Heard the learned counsel for the petitioner and the learned counsel for respondents and perused the material on record.

A perusal of the material on record will indicate that the petitioner filed several applications for refund of Rs.23,09,988/- for several tax periods in Form GST RFD – 01 under section 54(3) of the CGST Act. Subsequently, the 2nd respondent issued notices in Form GST RFD – 08 on various dates including notice dated 23.05.2023 to show-cause as to why the applications filed by the petitioner should not be rejected. Subsequent to the said notice, the petitioner via e-mail dated 30.05.2023 sought for additional period of 30 days to reply to the aforesaid notices. Subsequent to the said e-mail, the 2nd Respondent issued multiple corrigendum to make certain amendments to the aforesaid notice dated HC-KAR NC: 2025:KHC:41381

2023. Subsequent to the said corrigendum, the 2nd Respondent issued a notice dated 07.06.2023 asking the petitioner to appear before him on 14.06.2023 to which the director of the petitioner company appeared and sought for 15 days time to reply/ objections to the notices and the corrigenda. Subsequently, the 2nd respondent on 23.06.2023 passed orders under section 54(5) of the Act affirming the proposals as well as rejecting the application of refund filed by the petitioner. Aggrieved by the impugned order, the petitioner filed an appeal under section 107 of the Act which was returned by the 1st Respondent since requisite payment of 10% of the total tax demand was not made. Aggrieved by the impugned ex-parte orders the petitioner has filed this petition.

Learned counsel for the petitioner submits that the Petitioner having sought for additional time to file reply/objections to the notices/ corrigendum issued by the 2nd respondent, the 2nd respondent without granting the same has proceeded to pass the impugned ex-parte orders at Annexure J to J4 dated 23.06.2023 which is violative of principles of natural justice and the impugned orders deserve to be quashed and the matter is remitted back to the respondent for reconsideration of the matter afresh in HC-KAR NC: 2025:KHC:41381 accordance with law by providing an opportunity to the petitioner to submit a reply/objections to the show cause notice/ produce necessary documents/ file objections to the corrigendum and thereafter to pass appropriate orders.

Per contra, learned counsel for respondents would support the impugned orders and submit that there is no merit in the petition and the same is liable to be dismissed, especially when the petitioner did not exercise his due diligence in participating in the impugned proceedings.

A perusal of the material on record including the impugned orders will indicate that it is an undisputed fact that the petitioner had sought additional time to file reply/ objections to the show-cause notice/ corrigendum and the impugned orders have been passed without granting an opportunity to the petitioner to produce necessary documents. Under these circumstances, in view of the Respondent failing to provide an opportunity for the petitioner to provide a reasonable opportunity to produce necessary documents by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner, I deem it just and appropriate to set aside the impugned orders and remit the HC-KAR NC: 2025:KHC:41381 matter back to the 2nd respondent for reconsideration afresh in accordance with law by issuing certain directions.

In the result, I pass the following: ORDER i) The Writ Petition is allowed; ii) The impugned orders passed by 2nd respondent at Annexures - J, J1, J2, J3 and J4 dated 23.06.2023 and Annexures – K, K1, K2, K3 and K4 dated 26.07.2023 are hereby set aside. iii) The petitioner shall appear before the 2nd respondent on 19.11.2025, on which date, he shall submit his reply/ objections to the show cause notice as well as the corrigendum along with relevant documents. iv) Upon the petitioner submitting a reply/ objections along with relevant documents to the show cause notice as well as the corrigendum, on 19.11.2025, the 2nd respondent shall afford a HC-KAR NC: 2025:KHC:41381 reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. (S.R.KRISHNA KUMAR) JUDGE