2023 (1) TMI 578 - HC - GST

Principles of natural justice - case is that no notice of hearing before passing the impugned order was issued to or received by the petitioning assessee - HELD THAT:- Since the order impugned dated May 25, 2022 was founded on the basis that the assessee had due notice and knowledge of dates of hearing fixed but the assessee had failed to be represented in course thereof, and it now appears that the assessee may not have received any of the three notices said to have been issued by email in April, 2022, the order impugned may not have any legs to stand on. The Department maintains that the email address to which the three notices of April, 2022 were sent was furnished by an authorised representative of the assessee, but there is no document to indicate the same and it is submitted on behalf of the Department that such information was furnished verbally.

The affidavit-in-reply filed by the assessee has robustly denied that the relevant email address to which the three notices of April, 2022 were issued belonged to the assesse or that such address had been furnished by any authorised officer of the assesse. It is apparent that the Department has failed to discharge the burden of proving that the notices for hearing had been served on the assessee for the assessee to be penalised for not availing of the opportunity of hearing.

The order impugned dated May 25, 2022 was passed without hearing the assessee and without affording the assessee an opportunity of being heard. Since the nature of the order was such that the assessee’s participation was necessary prior to the same being made, the order impugned dated May 25, 2022 is set aside and the position is set back to the stage of the show-cause notice - Petition allowed.