M/S Superseva Services PVT LTD vs. The Commissioner Of Central Tax And GST

Facts

The petitioner, M/s Superseva Services Pvt. Ltd., filed a writ petition challenging an Order-in-Original dated July 27, 2021, passed by the Commissioner of Central Tax and GST, Bengaluru North-West Commissionerate. The petitioner's primary grievance was that it was not served with a Show Cause Notice dated October 21, 2015, nor with demands for details dated October 12, 2018, and October 16, 2018. The petitioner asserted that the impugned order violated principles of natural justice. The petitioner received a notice for personal hearing dated January 25, 2021, and subsequently requested the details of the aforementioned notices, which were allegedly not provided before the impugned order was passed. The petitioner also claimed that payments acknowledged in the Show Cause Notice were erroneously disregarded.

Held

The Court held that the petitioner's grievance that it was not served with the Show Cause Notice and demands for details, even after requesting them upon receiving the notice for personal hearing, raised a valid concern regarding the violation of principles of natural justice. The Court noted that the petitioner had filed a requisition for these details on January 25, 2021, which was acknowledged by the respondents' office on January 27, 2021. If the petitioner was indeed not provided with the necessary documents even after this request, and the conclusions in the impugned order were based on such a deficiency, then the order could be considered untenable. Therefore, the Court was of the considered view that the petitioner deserved another opportunity. The Court directed that all questions must be considered by the respondents when the proceedings are restored to the stage of personal hearing. The impugned order-in-original was quashed, and the respondents were directed to provide an opportunity of personal hearing to the petitioner and consider all questions afresh.

Key Issues

1. Whether the impugned Order-in-Original No. 02-04/2021-2-COM-BNW dated 27.07.2021, passed by the Commissioner of Central Tax and GST, Bengaluru North-West Commissionerate, is liable to be quashed for violation of principles of natural justice due to non-service of the Show Cause Notice dated 21.10.2015 and demands for details dated 12.10.2018 and 16.10.2018 on the petitioner. Petitioner's arguments: The petitioner contended that it was not served with the Show Cause Notice and demands for details. Despite receiving a notice for personal hearing on January 25, 2021, and subsequently requesting these documents, the respondents proceeded to pass the impugned order without furnishing them. The petitioner also argued that certain payments acknowledged in the Show Cause Notice were wrongly disregarded. Respondents' arguments: The respondents argued that the petitioner's claim of non-service of the Show Cause Notice and demands for details was untenable, as these documents predated the petitioner's alleged relocation of its office in December 2018.