Yaduka Agrotech (P.) Ltd. VS Commissioner of Central Goods and Services Tax

During the court session, the petitioner’s counsel presented arguments, and the judge carefully examined all the documents and evidence submitted in the case. The petitioner had filed an application requesting exemption from submitting a certified copy of the disputed order. The court granted this application, allowing the petitioner to proceed without the certified copy.

The learned counsel representing the petitioner was heard, and all relevant documents on record were thoroughly reviewed. The application seeking exemption from filing a certified copy of the impugned Order was granted. This decision was influenced by specific directives from the High Court, which stipulate that the show cause notice dated October 11, 2021, should be construed as “additional information supplementing the audit observation dated October 1, 2021.” Additionally, the Assessing Officer has been instructed that the petitioner (Assessee) is entitled to a personal hearing, during which the matter will be extensively deliberated upon. Consequently, it is deemed that there has been substantial compliance

In a recent court proceeding, the learned counsel representing the petitioner presented their case, and upon reviewing the available material, the court granted an application seeking exemption from filing a certified copy of the impugned Order. This decision was influenced by clear directions from the High Court stipulating that a show cause notice issued on October 11, 2021, should be considered as additional information supplementary to an audit observation from October 1, 2021. Furthermore, the High Court mandated that the Assessing Officer provide the petitioner, who is the Assessee in this case, with a personal hearing and a detailed discussion on the matter.

The court expressed satisfaction that these actions constituted substantial compliance with the principles of natural justice. This framework ensures that the petitioner has ample opportunities to present their case and demonstrate to the authorities that there are no grounds to proceed against them solely based on the initial show cause notice, which was issued without a prior consultation process.

In a recent judicial proceeding, the learned counsel representing the petitioner presented their arguments, and after a thorough review of the available evidence, the court made several key decisions. Firstly, it granted the petitioner’s application for exemption from submitting a certified copy of the contested Order. This decision was influenced by specific directives from the High Court stipulating that a show cause notice issued on October 11, 2021, should be interpreted as supplementary information in addition to an earlier audit observation dated October 1, 2021.

Moreover, the High Court explicitly instructed the Assessing Officer to ensure that the petitioner, referred to as the Assessee, receives a personal hearing and that the matter is thoroughly discussed. The court found that these measures constitute substantial compliance with the principles of natural justice. Consequently, the petitioner was provided ample opportunities to demonstrate to the authorities that there are no grounds to pursue action based on the aforementioned show cause notice, which had been issued without prior consultation.

In light of these considerations, the Special Leave Petition filed by the petitioner was disposed of, with the court’s satisfaction that the principles of natural justice had been sufficiently upheld in this case.

In a recent court proceeding, the learned counsel representing the petitioner presented their case, and upon reviewing the available documentation, the court granted an application for exemption from filing a certified copy of the disputed order. The court noted specific directives from the High Court stipulating that a show cause notice issued on October 11, 2021, should be interpreted as additional information supplementing an earlier audit observation dated October 1, 2021. Furthermore, it mandated that the Assessing Officer must grant the petitioner a personal hearing to thoroughly discuss the matter.

The court found this approach to be in substantial compliance with principles of natural justice, affirming that the petitioner had adequate opportunities to demonstrate to the authorities that the issuance of the show cause notice, which lacked prior consultation, should not lead to further actions against them. Consequently, the court disposed of the Special Leave Petition with these observations.

Moreover, the court allowed the petitioner to raise all legal grounds, including matters of limitation, which the Competent Authority, namely the Assessing Officer, should evaluate independently and in accordance with applicable laws.

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