Sri Shivakumar Paramanna Aski vs. The Assistant Commissioner Of Central Taxes
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, the petitioner seeks the following reliefs:
"(a) Issue a Writ of issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the Order-in-Original under section 73(1) of the Finance Act, 1994 bearing F.No.GEXCOM/SCN/ST/9660/2021-CGST- RANGE-E-DIV-3- BLR-COMMRTE-BENGALURU(NW) dated 30/05/2024 passed by the Respondent No.1 (ANNEXURE-'B');
(b) Issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the Order-in-Original NC: 2024:KHC:34473 under section 73(1) of the Finance Act, 1994 bearing F.No.GEXCOM/SCN/ST/9660/2021-CGST-RANGE-E- DIV-3- BLR-COMMRTE-BENGALURU(NW) dated 30/05/2024 passed by the Respondent No.1 (ANNEXURE-'B') and thereby not to implement the demand along-with interest and penalty;
(c) Issue a writ of Mandamus or a direction in the nature of Writ of Mandamus, for a fresh issuance of show cause notice and serve on the Petitioner on appropriate manner as per the provision of law;
(d) issue a writ of Mandamus or a direction in the nature of Writ of Mandamus, directing the juri ictional Officer to conduct the proceeding in order to pass the appropriate order afresh by providing reasonable opportunity."
Heard the learned counsels for the parties and perused the material on record.
A perusal of the material on record will indicate that the respondents said to have issued a Show Cause Notice on 19.10.2021 to which the petitioner did not submit any reply as a result of which, the respondents proceeded to issue letters for personal hearing to be granted to the petitioner. On 12.02.2024, the authorized representative of the petitioner appeared before the NC: 2024:KHC:34473 respondents and submitted that the petitioner was not served with the Show Cause Notice and as such, the same may be given to him so as to enable the petitioner to submit a detailed reply along with the documents to the said Show Cause Notice.
In this context, a perusal of the impugned order at Annexure - B dated 30.05.2024 will indicate that at paragraph Nos.13 and 14, the respondent No.1 has noted that the petitioner made a submission as regards non-serving of the Show Cause Notice and some time to be granted in this regard along with the copy of the Show Cause Notice and the relevant documents. However, at paragraph No.14 of the impugned order, the respondent No.1 has recorded that the Show Cause Notice is to be taken for adjudication ex-parte and consequently, proceeded to pass the impugned ex-parte order, which is assailed in the present petition.
As state supra, the impugned order clearly discloses that sufficient and reasonable opportunity was not provided to the petitioner before passing the impugned order and inspite of repeated requests made by the petitioner for issuance of copies of the Show Cause Notice and relevant documents. Under these NC: 2024:KHC:34473 circumstances, in order to provide one more opportunity to the petitioner, I deem it just and appropriate to set aside the impugned Order-in-Original and remit the matter back to the respondent No.1 for reconsideration afresh in accordance with law.
In the result, the following: ORDER A. The petition is hereby allowed. B. The impugned Order-in-Original at Annexure-B dated 30.05.2024 passed by the respondent No.1 is hereby set aside. C. The matter is remitted back to the respondent No.1 for reconsideration afresh in accordance with law. D. The petitioner undertakes to appear before the respondent No.1 on 13.09.2024 without awaiting further notice from the respondent No.
E. The respondent No.1 shall furnish a copy of the Show Cause Notice dated 19.10.2021 together with proof of service of the same upon the petitioner together with all relevant documents, if any, accompanying the Show Cause Notice. NC: 2024:KHC:34473 F. Pursuant to the respondent No.1 furnishing with the copies of Show Cause Notice, proof of service and other relevant documents, the petitioner is reserved with liberty to file suitable reply to the same along with the relevant documents and take up all contentions in accordance with law. G. Upon the petitioner filing a reply along with documents, the respondent No.1 shall provide sufficient and reasonable opportunity to the petitioner and grant him personal hearing and thereafter proceed further in accordance with law. H. All rival contentions on all aspects of the matter including proof of service of Show Cause Notice by the respondent No.1 on the petitioner are kept open and no opinion is expressed on the same. (S.R.KRISHNA KUMAR) JUDGE
RB
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.