2025 (10) TMI 669

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....ement issued by the Respondent No.1 dated 20.12.2024 for the period July 2017-March 2018 bearing No. JCCT/APL/MNG/2024-25 having Reference No ZD2912240703488 herein marked as Annexure-A. ii) Issue a writ of Certiorari or direction in the nature of a writ or certiorari quashing the order of adjudication passed under section 73(9) of GST Act dated 18.12.2023 by the Respondent No. 2 for the Period July 2017-March 2018 bearing No. CTO/(Enf)-10/MNG/Adj-order/2023-24 herein marked as Annexure - B1. iii) Issue a writ in the nature of certiorari and quash the order under section 73 of the GST Act by the Respondent No. 2 dated 18.12.2023 bearing Reference No. ZD291223049899Q herein enclosed and marked as Annexure-B2. iv) I....

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....order of adjudication. The petitioner must be given an opportunity to be heard before imposition of huge summons in the order of adjudication. He would seek to place reliance upon the judgments of a coordinate bench of this Court in W.P. No. 24988/2024 disposed on 25.09.2024 and W.P.No.32808/2024 disposed on 27.03.2025, wherein identical circumstances are considered and held in favour of the assessee. Therefore, he seeks that an opportunity be given to the petitioner to submit a reply and impugned orders be quashed. 4. Learned High Court Government Pleader submits that the matter may be remitted back only to provide an opportunity to the petitioner on imposition of exemplary costs upon the petitioner, as the proceedings were initiated af....

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....nce with law. It is also submitted that if the impugned endorsement at Annexure-A dated 21.05.2024 issued by respondent No.1-Appellate Authority is set aside since the same was issued as appeal having been barred by limitation, the petitioner would unconditionally withdraw the said appeal and proceed further before respondent No. 2 in accordance with law. 6. Per contra, the learned AGA appearing for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 7. A perusal of the material on record will indicate that it is an undisputed fact that the petitioner did not submit his reply / response, documents to the show cause notice dated 05.05.2023 and notice dated 16.06.2023, as a ....

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....r dated 01.06.2022, but did not receive any reply from the respondent. Aggrieved by the said order of rejection of refund, the petitioner is before this court by way of the present writ petition. 5. Learned counsel for the petitioner further submits that petitioner being a senior citizen could not reply to the show-cause notice dated 13.09.2019,since he was suffering from ill health and hence he was not in a position to submit a reply to the same or contest the proceedings, which culminated in the impugned ex-parte order. It is submitted that the petitioner has no option but to approach this Court by way of the present petition inter alia contending that the inability and omission on the part of the petitioner to submit reply to th....

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....espondent for reconsideration of the matter afresh, in accordance with law, from the stage of petitioner submitting reply to the impugned show-cause notice." (Emphasis supplied) In the light of the issue standing answered in the aforequoted judgments, I deem it appropriate to dispose the petition by granting an opportunity as is granted in the said judgments. 5. Learned counsel for petitioner would refute even this submission by taking this Court through several judgments of the Apex Court and of this Court, which consider the similar circumstance. 6. In the light of the submissions as noted hereinabove, I deem it appropriate to provide an opportunity to the petitioner to submit his reply to the show cause notice and the r....