2024 (1) TMI 707 - HC - GST

Violation of principles of natural justice - certified copy of the Order-in-Original not furnished to petitioner - HELD THAT - It is not necessary to proceed further with the writ petition save and except giving a direction to the petitioner to appear before the respondent no. 3 on 18.01.2024 and a direction to the respondent no. 3 to supply a certified copy of the Order-in-Original dated 03.06.2022 to the petitioner when the petitioner appears before him on 18.01.2024. It is accordingly directed. Petition disposed off.

Summary

Issues Involved:
The issues involved in the judgment are related to a Demand-cum-Show Cause Notice served to the petitioner u/s 73[1] of the Finance Act, 1994 read with Section 142[8][a] CGST Act, 2017, and the subsequent appeal process.

Summary:

Regarding Demand-cum-Show Cause Notice:
The petitioner, operating a sole proprietorship business registered with GST authorities, received a Notice demanding service tax payment of Rs. 1,27,17,421/- u/s 73[1] of the Finance Act, 1994. The petitioner responded to the Notice but was unaware of the Order-in-Original passed by respondent no. 3. Upon being informed later, the petitioner sought a certified copy of the Order-in-Original to take further action.

Regarding Application for Certified Copy:
The petitioner applied to respondent no. 3 for a certified copy of the Order-in-Original dated 03.06.2022 on 17.10.2023 to proceed appropriately in the matter. However, as the copy was not provided, the petitioner filed a writ petition seeking the same.

Resolution of the Matter:
During the hearing, the Standing Counsel for GST informed that the concerned authority is willing to provide the certified copy of the Order-in-Original when the petitioner visits the office. It was agreed that if the petitioner appears before respondent no. 3 on 18.01.2024, the copy will be handed over. The petitioner's counsel confirmed the petitioner's intention to comply with this arrangement.

Court's Decision:
Considering the submissions, the Court decided to dispose of the writ petition by directing the petitioner to appear before respondent no. 3 on 18.01.2024 to receive the certified copy of the Order-in-Original dated 03.06.2022. This direction concludes the matter, and the writ petition stands resolved.