Judgment
1
IN THE HIGH COURT AT CALCUTTA [ CIRCUIT BENCH AT PORT BLAIR ] ***
WPA/20/2025
Muniyandi Ravi
Vs
The Joint Commissioner of Central GST and CX, and Others
Mr. Gopala Binnu Kumar Mr. Samson Stephen
… for the petitioner
Ms. Aiswarya Rajyasree … for the respondents [through virtual mode] September 2, 2026 [SR] Item No.1 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.
2.
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.
3.
The impugned order was passed by the authority ex parte. The said order was also not communicated to the petitioner in proper time.
4.
Immediately on receiving the order dated 15.12.2023 along with the order dated 02.12.2024, the petitioner submitted a representation on 05.12.2024 disclosing the reason for his
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non-appearance on the date of hearing. A request was made to the authority to provide one opportunity to place all the documents in support of his stand. There is no response from the end of the authority till date.
5.
Prayer has been made to direct the respondents to consider the petitioner’s representation and permit the petitioner to place all documents.
6.
Learned advocate representing the respondents opposes the submission of the petitioner. It has been submitted that the order impugned dated 15.12.2023 is an appealable one. If the petitioner is aggrieved by the same, then, an appeal ought to have been filed.
7.
It has, however, been admitted that the representation filed by the petitioner on 05.12.2024 has not been disposed of till date.
8.
Upon hearing the submissions made on behalf of the parties and on perusal of the documents placed before this Court it appears that, admittedly, the order dated 15.12.2023 is an ex parte one.
9.
The petitioner pleads medical emergency for not being able to appear at the time of hearing. It has been submitted that the impugned order has been passed on that very day. If onlyone more opportunity is provided to the petitioner for production of all documents, then the petitioner would be in a position to place his stand before the authority.
10.
The petitioner has annexed various medical documents in support of his statement that he was suffering from medical
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issues for which he was unable to remain present on the date of hearing.
11.
Be it recorded that the petitioner has not argued the merits of the impugned order dated 15.12.2023.
12.
As it appears that the representation made by the petitioner praying for grant of one opportunity of hearing is pending before the authority, accordingly, the instant writ petition stands disposed of by directing the Assistant Commissioner, CGST & CX, A & N Division, Haldia Commissionerate to consider and dispose of the petitioner’s request after taking into consideration the medical documents relied upon by him.
13.
An opportunity of hearing shall be provided to the petitioner at the time of consideration of the representation submitted before the authority on 05.12.2024 for production of all documents 14.
If the authority is of the opinion that the petitioner was restrained on valid ground(s) for not appearing on the date of the hearing, then, an opportunity to produce all documents before the authority shall be allowed.
15.
If the petitioner is unable to satisfy the authority that he was prevented due to reasonable reasons for not appearing before the authority on the scheduled date of hearing, then, the authority may proceed to take steps in the matter, in accordance with law.
16.
The aforesaid respondent is directed to keep the impugned order dated 15.12.2023 and the order of execution
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dated 02.12.2024 in abeyance for a period of eight weeks from date. A decision on the petitioner’s representation shall be taken positively within a period of four weeks from date.
17.
If the petitioner is allowed the opportunity to place the documents as required by the show cause notice dated 02.11.2023 and if the authority is satisfied with the reply given by the petitioner, then necessary steps shall be taken by the authority in accordance with law.
18.
The writ petition stands disposed of. There shall be no order as to costs.
19.
All parties are directed to act on a server copy of this order duly downloaded from the official website of this Court.
(Amrita Sinha, J. )