Hemanta Kumar Sharma vs. Principal Comnr, GST And Central Excise Commissionerate, Bbsr
Held
The Court decided to set aside the impugned order to give the petitioner one last opportunity to represent his case before the authority. This decision was influenced by the petitioner's medical condition and the circumstances surrounding the original adjudication.
Facts
The petitioner challenged an order demanding interest and penalty, citing hospitalization and ill health during the period the show-cause notice was issued. His accountant appeared for the personal hearing but could not adequately represent his case.
Key Issues
Whether the petitioner was denied a fair opportunity to represent his case due to ill health and hospitalization, and if the impugned order should be set aside on these grounds.
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Cause title — parties, addresses and appearances
2024
Mr. Mishra, learned advocate, appears on behalf of petitioner and submits, under challenge is order in original dated 28th December, 2023 pursuant to demand-cum-show- cause notice dated 7th
The judgment continues below.
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