2024 (10) TMI 1453

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2,75,021.54 towards the SGST and CGST each and a fine of Rs. 12,75,021.54 towards SGST and CGST each in lieu of confiscation of goods found during search conducted at the premises of the petitioner. 2. Learned counsel for the petitioner submits that present is a case of violation of principle of natural justice wherein, the notice dated 01.01.2024 was issued for 8.1.2024, when though an exhaustive reply was filed by the petitioner on 3.1.2024, opportunity of personal hearing with effective assistance of Advocate was sought and it was indicated that matter may be taken up after first week of February, 2024 as the arguing counsel on account of health condition would be available in February, 2024. 3. Another show cause notice dated 1.2.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en made that the order impugned has been passed far beyond the allegations levelled in the show cause notice and on the said count also, the order impugned is bad. 8. It was prayed that for failure to grant opportunity of personal hearing, the order impugned be set aside and the matter may be remanded back to the authority. 9. Reliance has been placed on Shubham Steel Traders v. State of U.P. & others (Writ Tax No. 199 of 2024) decided on 21.02.2024. 10. Learned counsel for the respondents supported the order impugned. It has been submitted that twice show cause notice was issued and repeatedly time was sought and therefore, it cannot be said that the petitioner was not offered opportunity of personal hearing. On failure to avail t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., apparently, on account of the fact that hearing in the matter did not take place and the order was passed after a gap of about four and half months from the date the matter was fixed before the authority. 16. The order impugned though indicates the communication seeking date for personal hearing beyond 10.02.2024, however, no determination/reaction to the said prayer was indicated even in the order impugned, which clearly indicates that the prayer was not even adverted to and therefore, apparently the order has been passed in violation of principle of natural justice. 17. Once a prayer was made seeking a date beyond the date fixed, it was incumbent upon the authority to either grant the same or decline and communicate the same to th....