M/S Rdtmt Steels INDIA (P) LTD vs. Commericial Tax Officer
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Cause title — parties, addresses and appearances
ORDER BEARING NO.JCCT/DGSTO-04/ CTO(AUDIT)- 4.11/ GST(73)/ ADJUDICATION ORDER NO.27/2023-24 DATED 08.12.2023 PASSED BY THE R1 UNDER THE PROVISIONS OF SECTION 73(9) R/W SECTION 75, SECTION 122, SECTION 50 OF GST ACT AS PER ANNEXURE-A AS IT IS PASSED FLOUTING THE PRINCIPLES OF NATURAL JUSTICE AND CONSEQUENTLY QUASH THE ENTIRE PROCEEDINGS.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER
In this petition, the petitioner seeks quashing of the impugned order dated 08.12.2023 at Annexure-A passed by the respondent No.1 on the ground that the same was passed without providing sufficient and reasonable opportunity to the petitioner and in violation of the principles of natural justice.
Heard the learned counsel for the parties and perused the material on record.
A perusal of the material on record including the impugned order will indicate that the respondent No.1 has recorded a finding that the petitioner had not availed an opportunity of personal hearing despite having been served NC: 2024:KHC:5119 with the notice as can be seen from the impugned order. In this context, the learned counsel for the petitioner submits that if one more opportunity is provided, the petitioner would appear before the respondent No.1 and submit the pleadings/documents in support of its claim and the respondent No.1 may be directed to consider the same and proceed further in accordance with law.
It is also submitted that the respondent No.1 has placed reliance upon certain documents which has not been furnished to the petitioner and necessary directions may be issued to the respondent No.1 to furnish all documents relied upon/to be relied upon by the respondent No.1 to the petitioner and provide an opportunity to the petitioner in this regard also.
In view of the aforesaid facts and circumstances and specific submission made by the petitioner that its inability and omission to appear before the respondent No.1 was due to bonafide reasons, unavoidable circumstances and sufficient cause, adopting NC: 2024:KHC:5119 justice oriented approach, I deem it just and appropriate to set aside the impugned order and remit the matter back to the respondent No.1 for reconsideration afresh in accordance with law by issuing certain directions.
In the result, the following: ORDER [a] The petition is hereby allowed.
[b] The impugned order dated 08.12.2023 at Annexure-A passed by the respondent No.1 is hereby set aside. The matter is remitted back to the respondent No.1 for reconsideration afresh in accordance with law. [c] Liberty is reserved in favour of the petitioner to submit additional pleadings, documents etc., to the respondent No.1 who shall consider the same and provide sufficient and reasonable opportunity to the petitioner including an opportunity of personal hearing and proceed further in the matter. NC: 2024:KHC:5119 [d] The respondent No.1 is also directed to furnish copies of documents relied upon/to be relied upon by the respondent No.1 to the petitioner who will be entitled to submit its response to the said documents also. [e] The petitioner is directed to appear before the respondent No.1 on 26.02.2024. [f] The respondent No.1 is directed to reconsider the matter afresh including the earlier representation submitted by the petitioner and fresh/new representation to be submitted by the petitioner in accordance with law and conclude the proceedings within a period of four months from 26.02.2024. JUDGE
AN/-
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.