M/S T.K International LTD. vs. Joint Commnr. Of CT And GST

This matter is taken up through hybrid mode.

Heard Mr. S. Satpathy, learned counsel for the petitioner and Mr. Sunil Mishra, learned Additional Standing Counsel for CT & GST.

The petitioner has filed this writ petition seeking to quash/ set aside the summary of show cause notice dated 24.11.2021 under Annexure-1 series and the summary of orders dated 22.03.2022 under Annexure-4 series.

Mr. S. Satpathy, learned counsel for the petitioner vehemently contended that while issuing summary of show cause notice dated 24.11.2021, it was indicated therein that copy of detailed notice is enclosed as separate attachment, but no separate attachment was available with the summary of show cause notice. Thereby, the petitioner was not given opportunity to give a detailed reply to the allegation made against him. Therefore, the consequential order under Annexure-4 series cannot sustain in the eye of law.

Mr. Sunil Mishra, learned Additional Standing Counsel for CT & GST had been directed to get instruction in the matter and in response to the same, he has obtained instruction that on 07.11.2022, the Joint Commissioner of CT & GST Enforcement Range had issued a letter to the Joint Commissioner of CT & GST (Law) indicating therein that the Annexures could not be uploaded to DRC-01 issued to the petitioner as there was some connectivity issues in the office at that time. Regarding Annexures to DRC-07, the reports in case of respective firms uploaded as Annexures have already been transmitted for necessary action at his end. In view of the above, since the document could not be supplied to the petitioner, there is a mistake on the part the department.

Having heard learned counsel for the parties and after going through the records, as it appears, the assessee has been given summary of show cause notice dated 24.11.2021 indicating therein that the copy of the detailed notice is enclosed as separate attachment, but admittedly the said detailed notice has not been enclosed as separate attachment due to some technical difficulty, which has been communicated by the authority on 07.11.2022 as indicated above. Since the documents were incomplete and the petitioner has not been given opportunity to give his reply, the consequential order under Annexure-4 series cannot sustain in the eye of law. Thereby, the order so passed under Annexure-4 series is hereby quashed and the matter is remitted back to the Joint Commissioner of CT & GST to pass appropriate order by following due procedure and by giving opportunity of hearing to the petitioner.

The writ petition is thus allowed.