TaxTMI 
TaxTMI 
2025 (7) TMI 2062
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....ax payer under the provisions of CGST/SGST Act. The grievance of the petitioner, which prompted the filing of this writ petition is Ext.P15, issued by the 3rd respondent, under Section 74(9) of the CGST Act. Challenge raised against Ext.P15 by way of the writ petition, instead of invoking the statutory remedy of appeal, is mainly on the ground that, the petitioner was not granted an opportunity for examination/cross-examination of certain witnesses, to substantiate the contentions raised by the petitioner against the allegations raised in the show cause notice, despite the fact that a request was specifically put forward before the authority concerned. 2. Earlier, Ext.P1 show cause notice was issued by the 1st respondent on 31.07.2024, b....
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....to be examined / cross- examined by the petitioner. 4. In response to the averments contained in the writ petition, and also with respect to the contents of the statements furnished by the petitioner, a detailed statement has been submitted by the 1st respondent opposing the claim sought therein. 5. I have heard K.S. Hariharan Nair, learned counsel for the petitioner and Smt. Reshmitha R. Chandran, the learned Government Pleader for the respondents. 6. When the learned Counsel for the petitioner is contending that, the petitioner was denied a proper opportunity for establishing his case, the learned Government Pleader stoutly opposes the same by pointing out that, a detailed order has been passed adverting to all the contentions ra....
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....anted several opportunities, the books of accounts were not produced by them. On the contrary, the learned counsel for the petitioner submits that, the documents produced as Exts.P8 to P12 contains the extract of the books of account. Therefore, it was not proper on the part of the 3rd respondent to pass an order without referring to the same. The learned counsel for the petitioner also submits that, the books of accounts data were already produced and to substantiate the same, Ext.P13 communication dated 22.01.2025, was shown, wherein the same was referred to as Sl.No.5. 10. After carefully going through the records and hearing both sides, I find that, to the extent of non examination of Sri. Krishna Pilla referred to above, there is pr....
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....for passing an order against the petitioner. 11. Apart from the above, the petitioner also has a case that, the entire documents produced by them were not considered by the authority while passing Ext.P15 order. Anyhow, since the petitioner is being granted a further opportunity, it is only proper that the said documents are also be referred to by the 3rd respondent while passing a fresh order. In such circumstances, this writ petition is disposed of quashing Ext.P15 with a direction to the 3rd respondent to rehear the petitioner based on Ext.P1 show cause notice after providing the petitioner an opportunity to examine Sri. Krishna Pilla from Mavelikkara, the person referred to in page 40 of Ext.P1 show cause notice. A fresh decision ....