2023 (10) TMI 10

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.... (i) For issuance of a writ in the nature of certiorari or any other appropriate writ or direction for setting aside the Order-in-Original No. 20/S.Tax/ADC/RAN/2023 dated 07.02.2023 (Annexure-5), passed by the Additional Commissioner, GST and CX, Sub-Commissionerate, Ranchi, wherein the said adjudicating authority in complete violation of principle of natural justice and without considering the reply of the petitioner submitted on 13.09.2021 (Annexure-2 series) and even without taking into account the same, in a quite mechanical and stereo type manner confirmed the demand as made in the alleged Demand-cum-Notice to show cause dated 24.09.2021(Annexure-3). (ii) For quashing and setting aside the demand-cum-notice to show caus....

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....wever due to COVID restriction, the petitioner in reply to notice dated 02.08.2021 through e-mail dated 13.09.2021 sent his written submission with supporting documents to the office of the respondent No. 2. Thereafter, demand-cum-show cause notice was issued on 24.09.2021 which was sent through e-mail to the petitioner. The petitioner immediately contacted through phone and informed that reply to the allegation in the Show Cause Notice (hereinafter referred to as "SCN") dated 24.09.2021 was already replied by the petitioner. Subsequently, after a long gap, all of a sudden respondent No. 2 issued date of personal hearing fixing the date on 04.01.2023 but the petitioner could not check his e-mail on time as he was not in habit to check e-....

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....stant writ application should be dismissed. 5. Having heard learned counsel for the parties and after going through the averments made in the respective affidavits and the documents annexed therein and also the impugned Order-in-Original, it transpires that no reply to the "SCN" was ever submitted by the petitioner. Even the date of personal hearing was fixed four times i.e., on 27.10.2022, 25.11.2022, 07.12.2022 and 04.01.2023, however, the petitioner did not respond to the same. The petitioner referred Annexure-2, 2/1 and 2/2 that he has replied to the notice as such the same should have been considered as reply to SCN but after perusing the said Annexure it appears that the said reply was given at the stage of enquiry. From bare perus....