Home Case Index All Cases GST GST + HC GST - 2022 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 264 - HC - GSTEvasion of service tax - willful suppression of material facts - seeking production of all the relevant materials before the Court - HELD THAT:- It would be inappropriate for the Court under Article 226 to go into such question requiring the petitioner to produce all the relevant materials before the Court and then embark upon the question as to whether the tax was paid or not. The said exercise would be further inappropriate from the point of view of the submission of Mr. S C Keyal, learned counsel for the GST department that the petitioner had not produced all the relevant materials before the authorities and nor had cooperated with the authorities. The Joint Commissioner of Central Goods and Service Tax, Dibrugarh is directed to give a fresh hearing to the petitioner and allow them to produce all the relevant materials as may be desired to substantiate that the tax involved in the demand-cum-show-cause notice was duly paid by them. Accordingly, the petitioner to appear before the Joint Commissioner, Central Goods and Service Tax, Dibrugarh on 28.03.2022 at 10:30 AM. Upon the appearance of the petitioner, the Joint Commissioner shall give a fresh hearing to the petitioner and allow them to produce all the relevant materials and also to raise any other issue that the petitioner may desire to raise. Upon conducting such hearing, a reasoned order be passed and the order to be passed shall supersede the demand- cum-show-cause notice dated 29.09.2020 impugned before this court. Petition allowed.
|