2026 (2) TMI 1415

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.... FOR R4; NOTICE TO R5 IS SERVED) ORAL ORDER 1. The petitioner has approached this Court seeking the following reliefs: I. Issue a writ of Certiorari, to quash and set aside the impugned audit report issued in form GST ADT-02 dated 13.12.2023 bearing No.DCCT(A)- 2/BLY/GST ADT/2023-24/1-377 issued by the Respondent No. 1 (ANNEXURE-B); II. Issue a writ of Certiorari, to quash and set aside the impugned intimation of tax ascertained in form GST DRC-01A dated 14.12.2023 bearing No. ZD291223034647A issued by the respondent No.1 (ANNEXURE-C); III. Issue a writ of Certiorari, to quash and set aside the impugned Show Cause notice issued by the Respondent No.1 dated 23.12.2023 bearing no. DCCT(A)-2/BLY/GST SCN/2023-24....

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....EXURE- L); XI. Alternatively, remand the matter to the stage of hearing on the impugned Show Cause Notice issued by the respondent no. 1 dated 23.12.2023 bearing no. DCCT(A)-2/BLY/GST SCN/2023-24/T- (ANNEXURE - D), keeping all contentions open and the remand proceedings to be conducted in accordance with law in a time-bound manner in such period as this Hon'ble court may deem fit and; XII. Grant any other orders that this Hon'ble Court deems fit and proper in the interest of justice. 2. Heard the learned counsel appearing for the petitioner and the learned Addl. Government Advocate appearing for the respondents. 3. Learned counsel for the petitioner submits that, respondent No.1 - Deputy Commissioner of Commercial Ta....

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....e cannot be set aside in the absence of any specific allegation of illegality or perversity in the order passed by respondent No.1 and the proceedings cannot be automatically vitiated. 6. This Court has carefully considered the rival submissions and perused the material on record. 7. It is not in dispute that respondent No.1 has: i. Conducted the audit proceedings, ii. Issued the audit report, iii. Issued the show cause notice and, iv. Passed the order-in-original confirming the demand. While the statute may not expressly prohibit such exercise, the principles of natural justice required the adjudication must be free from reasonable apprehension of bias. As rightly contended by the learned counse....

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....t, which shall be considered by a proper officer, who shall proceed further, in accordance with law. (vi) The petitioner shall appear before the concerned officer on 08.12.2025 without awaiting further notice from the respondent, failing which the present order shall stand recalled automatically, without further reference to the Bench and without further orders. (vii) Liberty is reserved in favour of the petitioner to submit replies, responses, pleadings, documents etc., which shall be considered by the respondent, who shall provide sufficient and reasonable opportunity to the petitioner, hear him and proceed further, in accordance with law. 9. The respondent-State has not demonstrated any distinguishing factual or lega....