Durgapur Diesel Sales And Service vs. Asisstant Commissioner Central Goods And Services Tax And Central Excise And Ors
Original PDF →Facts
The petitioner, Durgapur Diesel Sales & Service, filed a writ petition challenging a demand raised by the Assistant Commissioner, Central Goods and Services Tax and Central Excise, Durgapur-II Division. The petitioner alleged that the demand was raised without issuing any show-cause notice. The CGST authorities, in response to the Court's direction to verify records, produced an acknowledgement of receipt of a show-cause notice dated April 23, 2021, which was allegedly duly received by the petitioner. The Court considered this evidence of the petitioner's false allegation.
Held
The Court found that the petitioner's allegation of not receiving a show-cause notice was false. This was established by the production of an acknowledgement of receipt of the show-cause notice dated April 23, 2021, by the CGST authorities. The Court characterized the petitioner's conduct as "unfairness and misconduct." Consequently, the writ petition was dismissed. The Court imposed costs of Rs. 5,000/- on the petitioner, payable to the department within two weeks.
Key Issues
1. Whether the demand raised by the Assistant Commissioner, Central Goods and Services Tax and Central Excise, Durgapur-II Division, was issued without a show-cause notice, as alleged by the petitioner? The petitioner contended that the demand was raised arbitrarily and without affording them an opportunity to be heard, specifically by not issuing any show-cause notice. The petitioner relied on the principle of natural justice. The CGST authorities argued that a show-cause notice dated April 23, 2021, was indeed issued and duly received by the petitioner, as evidenced by an acknowledgement of receipt. They submitted that the petitioner's claim of not receiving a show-cause notice was false and constituted misconduct.
AI-generated summary — verify with the full judgment below
2023 ks WPA 4103 of 2023 sl. 17 Durgapur Diesel Sales & Service Vs Assistant Commissioner, Central Goods and Services Tax and Central Excise, Durgapur-II Division, Bolpur Commissionerate & Ors. Mr. Debanuj Basu Thakur, Mr. Srshendu Banerjee … For the Petitioner. Mr. Shiv Shankar Banerjee, Mr. Tapan Bhanja … For the CGST Authorities. Mr. Asum Dipta Santra … For the UOI. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned demand by alleging that the same has been raised without issuing any show-cause-notice at any point of time and considering such allegation of the petitioner learned Advocate appearing for the respondents CGST Authorities, was directed to take appropriate instructions from the department by verification of record and pursuant to the aforesaid direction, learned Advocate appearing for the respondents has produced a document to show that the petitioner had made totally false allegation, which is established by acknowledgement of receipt of show- cause-notice dated 23rd April, 2021 which was duly received by the petitioner.
2 Considering such unfairness and misconduct on the part of the petitioner this writ petition being WPA 4103 of 2023 is dismissed with a costs of Rs.5,000/- to be paid by the petitioner to the department within two weeks from date. ( Md. Nizamuddin, J. )
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.