Hindustan Construction Company Ltd.

When I read few Judgements my confidence in Judiciary increases. Why? Just read till end 17-Feb-2022: Show Cause Notice issued imposing Interest and Penalty 24-Jun-2022: Order was passed by Joint Commissioner ignoring replied filed by the Petitioner without providing Hearing Petitioner in his reply has request for Personal Hearing which according to Petitioner was not provided to him Joint Commissioner replied that they had dispatched a letter on 30-May-22 for Personal hearing which according to their records was received by some person on 18-Jun-22 Joint Commissioner says that letter for Personal hearing was received by Mr. Satyanarayan Chechani who is authorised representative of Petitioner. Whereas Petitioner vehemently submitted that Shri Chechani was not engaged by the petitioner to represent it in the subject proceedings before the Joint Commissioner. Department also admits that no such notice for personal hearing was forwarded to the petitioner through e-mail.

In view of the facts noted above, we are of the opinion that the Officer acted in a reckless illegal manner leading to unwarranted litigation being filed in the Court. Court further held that: Furthermore, we have serious reservations on the veracity of the dispatch register. Thus, Joint Commissioner, Circle Nimbahera is directed to personally remain present in the Court with the original record including the dispatch register on 15.12.2022 to show cause as to why cost should not be imposed upon him for nonperformance of duties enjoined upon him by law. It would be interesting to see whether Court impose cost on Joint Commissioner and if “Yes” then to how much? Waiting for 15-Dec-2022

Challenge is given in this writ petition to the order (Annexure-1) dated 24.06.2022 passed by official Shri Hitesh Trivedi posted as Joint Commissioner, Circle Nimbahera, whereby, pursuant to the show cause notice (Annexure-6) dated 17.02.2022, liability towards interest and penalty has been imposed upon the petitioner.

It is a specific plea of the petitioner that detailed reply to the show cause notice was furnished and a request was also made for personal hearing to the Officer before adjudication of the matter. A perusal of the impugned order would indicate that neither the reply of assessee was considered nor any opportunity of personal hearing was given.

Learned counsel Shri Bhandari has tried to supplement the reasons for passing of the impugned order in the reply. However, the fact remains that the order itself is totally silent regarding consideration of the reply of the assessee. Along with the reply, copy of the dispatch register has been filed wherein, it is recorded that notice for personal hearing was dispatched to the petitioner on 30.05.2022 and that the notice was received by a person named Satyanarayan Chechani on 18.06.2022 who is the petitioner’s authorized representative. However, petitioner’s counsel vehemently submitted that Shri Chechani was not engaged by the petitioner to represent it in the subject proceedings before the Joint1/11/24, 8:33 PM DIV Contents about:blank 2/2 Commissioner. Shri Bhandari admitted that no such notice for personal hearing was forwarded to the petitioner through e-mail.

In view of the facts noted above, we are of the opinion that the Officer acted in a reckless illegal manner leading to unwarranted litigation being filed in the Court. Furthermore, we have serious reservations on the veracity of the dispatch register.

Thus, Shri Hitesh Trivedi, Joint Commissioner, Circle Nimbahera is directed to personally remain present in the Court with the original record including the dispatch register on 15.12.2022 to show cause as to why cost should not be imposed upon him for nonperformance of duties enjoined upon him by law.

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Rajasthan High Court 

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