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Case Title | Santosh Kumar Gupta Vs Assistant Commssioner of Revnue, Howrah Zone |
Court | Calcutta High Court |
Honorable Judges | Justice. T S Sivagnanam |
Citation | 2022 (7) GSTPanacea 236 HC Calcutta MAT 651 of 2022 |
Judgement Date | 05-July-2022 |
Council for Petitioner | Rita Mukharjee Abhijat Das |
Council for UOI | |
Council for State | A. Ray S. Mukherjee T. M. Siddiqui D. Ghosh |
Favour | Assessee |
Section | NA |
The Calcutta High Court bench of Justice T S Sivagnanam has held that before passing any adjudication order, there shall not be any violation of principal of natural justice in any manner
FACTS OF THE CASE
As per the petitioner , he has been issued a show cause notice, which was uploaded on portal and it was just an extract of show cause notice, the full text of SCN was not there and the same been adjudicated without giving him proper opportunity of being heard which is serious violation of principal of natural justice. Appellant also replied for the same summary show cause notice that he has not been received complete SCN, and the allegation thereon summary was not acknowledged also. As per the submission of respondent council , the consequential adjudication order which was issued later on summary SCN, also stated the due to technical glitch full text of SCN was not uploaded.
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COURT HELD
Considering the facts as recorded, and after hearing both the parties, we find that the appellant has not been given adequate opportunity of being heard which is against the principal of natural justice. Hence the order of adjudication is set aside and matter remanded back that SCN has to be issued as a fresh and full fledged and further proceedings shall be initiated after giving the appellant fair opportunity of being heard.
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ANALYSIS OF THE JUDGEMENT
When any show cause notice is issued to the assessee, it must be noted before the adjudication that it should be in full fledged manner in text and allegation of facts and further fair opportunity should be given to the taxpayer.
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