M/S Tci Express Limited vs. The Additional Commissioner Of GST Appeals I
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORAL ORDER In this petition, the petitioner has sought for the following reliefs: (i) Quash the impugned order passed by the Addl. Commissioner of GST Central Tax (Appeals-1) in Order- in-Appeal No. 112/2024/ADC-AI/GST dated 06.03.2024 passed by Respondent No.1 herewith enclosed as “Annexure-A” in gross violation of principles of natural justice; and (ii) Quash the Show Cause Notice in Form GST DRC-01 dated 08.04.2021 [File No.GEXCOM/SCN/GST/298/2021-CGST-Div- 2434/2021 issued by Respondent No.2 which is herewith enclosed as Annexure “D”; and (iii) Pass any other order or give any other direction as this Honorable Court deems fit and proper in the circumstances of the case.
Heard learned counsel for the petitioner and learned counsel for the respondents. Perused the material on record.
A perusal of the material on record will indicate that on 03.11.2022, respondent No.2 passed an order-in-original against the petitioner, who filed an appeal before respondent No.1- Appellate Authority before whom, the petitioner appeared and NC: 2025:KHC:12175 requested for time to furnish documents and argue the appeal on merits.
It is the grievance of the petitioner that despite bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not produce relevant documents and argue the appeal on merits and his request for adjournment was declined by respondent No.1-Appellant Authority, who proceeded to pass impugned order dated 06.03.2024 dismissing the appeal. Aggrieved by which, the petitioner is before this Court by way of present petition.
It is submitted that the aforesaid impugned order dated 06.03.2024 passed by respondent No.1-Appellate Authority is set aside and remit the matter back to respondent No.1 for consideration of the appeal afresh in accordance with law, the petitioner shall appear before respondent No.1-Appellate Authority and prosecute the appeal on merits, who may be directed to dispose of the appeal in accordance with law.
Per contra, learned counsel for the respondents submits that there is no merit in the petition and the same may be liable to be dismissed. NC: 2025:KHC:12175
A perusal of the impugned order at Annexure-A will indicate that respondent No.1-Appellate Authority has rejected the request for adjournment made by the petitioner and has dismissed the appeal. However, in light of the specific submission made by the petitioner that if one more opportunity is provided, the petitioner would appear before respondent No.1-Appellate Authority and argue the appeal on merits by producing relevant documents. I deem it just and appropriate to set aside the impugned order at Annexure-A dated 06.03.2024 and remand the matter back to respondent No.1 for re-consideration afresh in accordance with law.
In the result, I proceed to pass the following: ORDER (i) Writ petition is allowed and remanded; (ii) Impugned order-in-original at Annexure-A dated 06.03.2024 is set aside and remanded back to respondent No.1-Appellate Authority for consideration afresh in accordance with law; (iii) Petitioner undertakes to appear before respondent No.1-Appellate Authority on 28.04.2025 without awaiting further notice from respondent No.1-Appellate Authority. NC: 2025:KHC:12175 (iv) Liberty is reserved in favour of the petitioner to produce additional pleadings, documents etc., which shall be considered by respondent No.1- Appellate Authority, who shall provide sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law. (S.R.KRISHNA KUMAR) JUDGE SMJ List No.: 1 Sl No.: 55
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.