Harman Building Materials vs. Union Of INDIA And Others

This petition impugns the order-in-original dated 30.08.2024 whereby the demand of Input Tax Credit (ITC) has been fixed.

Learned counsel for the petitioner submits that the order impugned is pursuant to show cause notice dated 28.05.2024. Two notices were issued to the petitioner in respect of the said proceedings. One was served by way of e-mail while the other was uploaded on the portal. The petitioner submitted reply dated 15.06.2024 to the show cause notice which was served upon him by way of e-mail. The authorities, however, had proceeded to pass the order and uploaded it on the portal without referring to the reply submitted by the petitioner, in response to the show cause notice served through e-mail. It is submitted that once notices are served by parallel modes then reply submitted by any one of the modes ought to have been taken 2026.07.10 13:47 I attest to the accuracy and integrity of this document

Learned counsel representing the department does not dispute the fact that the petitioner had submitted the reply and that the same has not been taken into consideration. Learned counsel fairly states that instead of keeping the matter pending, it would be appropriate that the matter be remitted to the authority concerned for fresh consideration. It is not disputed that the reply submitted by the petitioner has not been taken note of before passing the impugned order. If that be so, the order-in-original would clearly be rendered unsustainable on the ground of non-consideration of the petitioner's reply to the show cause notice.

Consequently, the writ petition is allowed and the impugned order dated 30.08.2024 is quashed. The authority concerned shall be at liberty to pass fresh order in accordance with law after considering the reply dated 15.06.2024 submitted by the petitioner.

Pending application(s), if any, stand(s) disposed of. (ASHWANI KUMAR MISHRA) ACTING CHIEF JUSTICE