Tahir Khan vs. The Assistant Commissioner Of Revenue And Others
Original PDF →Facts
The petitioner, Tahir Khan, filed a writ petition challenging an adjudication order dated 07.12.2023 passed by the Assistant Commissioner of Revenue/WBGST. The petitioner contended that a show cause notice dated 09.08.2023 was issued and uploaded on the GST portal under the 'Additional Notice and Orders' tab. The petitioner claimed to have learned about the adjudication order only after it was passed and asserted that no personal hearing was afforded, as indicated by 'NA' in the show cause notice. The petitioner argued that the proceedings and order violated principles of natural justice and statutory procedure. The State-respondents countered that the petitioner received a hard copy of the show cause notice and had been granted ample opportunities to defend the case.
Held
The Court held that the petitioner had made out a prima facie case. The Court observed that the show cause notice and adjudication order were uploaded solely under the 'Additional Notice and Orders' tab on the GST portal, and no separate intimation was provided to the petitioner. This failure to provide adequate notice and an opportunity for a personal hearing constituted a violation of the principles of natural justice. Consequently, the Court quashed and set aside the adjudication order dated 07.12.2023. The Court directed the respondent No. 1 to afford the petitioner an opportunity of personal hearing and to pass a fresh reasoned and speaking order in accordance with law within 12 weeks from the date of the order. This fresh decision was to be communicated to the petitioner within one week thereafter. No issue was expressly left undecided.
Key Issues
1. Whether the adjudication order dated 07.12.2023, passed by the Assistant Commissioner of Revenue/WBGST, is vitiated by a violation of the principles of natural justice, specifically concerning the lack of a personal hearing and adequate notice, contrary to the provisions of the GST Act and Rules. Petitioner's arguments: The petitioner argued that the show cause notice and adjudication order were uploaded only under the 'Additional Notice and Orders' tab on the GST portal, without separate intimation. This lack of proper notification prevented the petitioner from replying to the notice and attending a personal hearing, which was marked as 'NA' in the show cause notice. Consequently, the entire proceedings and the impugned order are illegal, passed in violation of natural justice and statutory procedure. Revenue/State's arguments: The State-respondents contended that the petitioner had received a hard copy of the show cause notice and had been provided with ample opportunities to defend their case.
Sections Cited
DRC 01
AI-generated summary — verify with the full judgment below
26 16 Ct. No.10
AGM
WPA 9627 of 2024
Tahir Khan vs. Assistant Commissioner of Revenue/WBGST, Government of West Bengal & Ors.
Mr. Subhasis Podder. ….for the petitioner
Mr. Prithu Dudhoria. Ms. Shruti Dutta. ….for the State-respondents
The present writ petition has been filed challenging inter alia, the legality and validity of the adjudication order dated 07.12.2023 passed by the respondent No. 1 and issue demand.
Learned counsel for the petitioner submits as follows; i. That a show cause notice in Form DRC 01 dated 09.08.2023 has been issued to the petitioner demanding tax, interest and penalty. ii. That said notice has been uploaded on the GST portal under the tab ‘Additional Notice and Orders’. iii. The petitioner came to know about the adjudication order dated 7.12.2023 after the order was passed. iv. There was no personal hearing afforded to your petitioner, as the same is evident from Show Cause Notice dated 9.8.2023. The column of
2 preliminary hearing shows ‘NA’ at page 23 of the writ petition. v. That the entire proceedings and the impugned order are contrary to law and have been passed in violation of principles of natural justice and without due compliance with the procedure prescribed under the said Act.
Learned counsel appearing for the State respondents vehemently opposes the submissions made by the petitioner and submits that it is an admitted fact that hard copies of the show cause notice was already received by the petitioner, which is evident from the order dated 07.12.2023 being Annexure p/3 at page 28 of the writ petition. It is further submitted that the petitioner has been granted ample opportunities to defend his case.
Having heard the parties and upon perusing the records made available this Court observes as follows; i. The petitioner has been able to make out a prima facie case. ii. The fact that show cause notice and adjudication order had been uploaded only under the ‘tab Additional Notice and Orders’ and no separate intimation had been given, therefore, the petitioner was
3 unable to reply to the same. This constitutes a violation of natural justice.
In view of the above this Court directs as follows: a. The order in original passed by the respondent no. 1 dated 07.12.2023 is hereby quashed and set aside. b. Respondent no. 1 shall afford an opportunity of personal hearing to the petitioner and pass a fresh reasoned and speaking order in accordance with law within 12 weeks from date. Such decision shall be communicated to the petitioner within a week thereafter.
With the above observations and directions this writ petition stands disposed of.
Since no affidavit in opposition has been called for, the allegations contained in the writ petition are deemed to have been denied and not admitted.
Urgent Photostat certified copy of this order be supplied to the parties, if applied for, as early as possible.
(Smita Das De, 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.