Kushal Polysacks PVT LTD And Anr vs. Union Of INDIA And Ors.
Held
The Court held that the purpose of justice would be served by ensuring the petitioner receives a fresh copy of the show-cause notice and is given an opportunity to file objections. The respondent's inability to prove service of the original show-cause notice was a critical factor. The Court directed the respondent's counsel to bring a copy of the show-cause notice dated October 20, 2016, to court for service upon the petitioner's advocate. The matter was listed for further orders. The ratio decidendi is that principles of natural justice require proper service of a show-cause notice, and in the absence of proof of service, the adjudication process may be vitiated.
Facts
The petitioner, Kushal Polysacks Pvt. Ltd. & Anr., challenged a final adjudication order dated March 30, 2021, passed by the Joint Commissioner, CGST, Bolpur. The central issue was whether a show-cause notice, purportedly despatched on October 20, 2016, was actually served on the petitioner. The respondent's counsel was unable to provide any document to establish the service of this show-cause notice. The Court considered the existing records and the order of the Appellate Court.
Key Issues
1. Whether the show-cause notice dated October 20, 2016, was effectively served on the petitioner before the final adjudication order dated March 30, 2021, was passed by the Joint Commissioner, CGST, Bolpur, thereby complying with principles of natural justice? Petitioner's Contention: The petitioner argued that the show-cause notice was not served upon them, rendering the subsequent adjudication order invalid. Revenue's Contention: The respondent (CGST) could not furnish any document to establish the actual service of the show-cause notice on the petitioner.
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2022. p.b. Sl. No.
W.P.A. 11250 of 2021 Kushal Polysacks Pvt. Ltd. & Anr. Vs. Union of India & Ors. Mr. Arijit Chakraborty, Mr. Nilay Sengupta, Mr. Sujit Banerjee. ……..for the petitioners. Mr. Vipul Kundalia, Ms. Ekta Sinha, Mr. Anurag Roy. ………for the CGST. Mr. Siddhartha Lahiri. ………for the UOI. A very limited issue arises in this matter is as to whether before passing the impugned final adjudication order dated 30th March, 2021 by the Joint Commissioner, CGST, Bolpur, the show-cause notice which purported to be despatched on 20th October, 2016 as appears from despatched register for postal remark was served on the petitioner or not. Learned advocate appearing for the respondent is not in a position to furnish any document before this Court to establish specifically that the aforesaid show- cause notice was actually served upon the petitioner. Considering these facts as appears from record and taking into consideration, the order of the Hon’ble Appeal Court, I am of the considered view that purpose of justice
2 will be served if a fresh copy of the show-cause notice in question is served upon the petitioner and petitioner is given an opportunity to fil
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