Muniyandi Ravi vs. The Joint Commissioner Of Central GST And Cx, And Others
Held
The Court directed the Assistant Commissioner to consider the petitioner's representation and provide an opportunity for hearing and production of documents if the petitioner's absence was due to valid grounds. The impugned order and execution order were kept in abeyance.
Facts
The petitioner was unable to attend a hearing due to medical reasons and the impugned order was passed ex parte. The petitioner's subsequent representation to the authority for an opportunity to present documents has not been disposed of.
Key Issues
Whether the petitioner should be granted an opportunity to present his case after an ex parte order was passed due to medical reasons, and if his representation has been considered.
Sections Cited
CGST Act
AI-generated summary — verify with the full judgment below
1
IN THE HIGH COURT AT CALCUTTA [ CIRCUIT BENCH AT PORT BLAIR ] ***
WPA/20/2025 … for the petitioner
Ms. Aiswarya Rajyasree … for the respondents [through virtual mode] September 2, 2026 [SR] Item No.1
The petitioner is aggrieved by the impugned order dated 15.12.2023 passed under the provisions of the CGST Act by the Assistant Commissioner, CGST & CX, A & N Division, Haldia Commissionerate imposing penalty on the petitioner.
Specific submission of the petitioner is that a show cause notice dated 02.11.2023 fixing a date of hearing on 09.11.2023 was served upon the petitioner. As the petitioner was suffering from various health issues and he was not present in the islands at the relevant point of timefor availing medical treatment at the mainland, it was not possible for him to attend the hearing.
The impugned order was passed by the authority ex parte. The said order was also not communicated to the petitioner in proper time.
Immediately on receiving the order dated 15.12.2023 along with the orde
The judgment continues below.
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