Case Title | NTC Industries Ltd Vs State Tax Officer , Karagpur Zone & Ors. |
Court | Calcutta High Court |
Honorable Judges | Justice J. T.S Sivagnanam and Justice Hiranmay Bhattacharya |
Citation | 2022 (6) GSTPanacea 123 HC Calcutta |
Judgement Date | 07-June-2022 |
Council for Petitioner | Anil Kumar Dugar Rajarshi Chatergee Gobinda Dey Gobinda Jethalia |
Council for UOI | |
Council for State | A. Ray T. M. Siddiqui D. Ghosh |
The Calcutta High Court bench of Justice T. S Sivagnanam and Justice Hiranmay Bhattacharya has held that The Assessee should be given alternative remedy to present his facts before rejecting any appeal to authority before stipulated time
FACTS OF THE CASE
The appellant (Taxpayer) has been furnished order dated 31st Mar 2022 under section 129(3) of CGST Act, 2017 wherein the single judge bench appellate authority has dismissed the explanation of appellant.
As per respondent counsel the assesee has been served and SCN dated 27th Mar 2022, while assessee submitted it to receive on 29th Mar 2022. The time limit to reply against the show cause notice was 7 days which is as per assessee is 2nd April 2022.
The respondent before the stipulated time frame passed the order dated 31st Mar 2022 stating that reply submitted by assessee was not acceptable and dismissed. While there was no objection has been filed by the petitioner(assessee) against the order but only a letter which he’s been communicated on the first instance when he went for giving explanation of movement of goods and transaction.
COURT HELD
Considering the facts as recorded, this court held and accept the views of petitioner and set aside the order passed on 31st mar 2022, in view of against the principal of natural justice. And said the assessee has been given 10 days time to submit his representation to concerned authority from the date of this order.
All the proceeding in this behalf has been set aside forthwith till the conclusion.
ANALYSIS OF THE JUDGEMENT
No order passed by the authority shall be prejudice against the principal of natural justice and cannot be set final before the expiry of stipulated time limit mentioned in the show cause notice. Further proper and fair opportunity of being heard and explain must be given under the provision of this Act.
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