TMI Blog2024 (4) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... the law would mandate that a show-cause-notice is issued to the parties before any order is passed on the same. In the present case, the petitioner had made appropriate amendments on the GST portal, in view of change of its address which was on 23 October 2019 and 5 December 2019 as also admitted by the respondents in the reply affidavit. It clearly appears that the show-cause-notice was forwarded to the petitioner at an address which was in fact prior address before change of its address effected on 23 October 2019. The show cause-notice was not served on the petitioner, consequently the same was not replied and / or the petitioner could not put up a valid defence - this is a case which has resulted in breach of principles of natural justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f India ordering and directing the Respondent No. 2 by himself, his subordinates, servants and agents to forthwith withdraw/cancel the (i) show-cause-notice No. Commr/Bel-II/R-II/CBDT 15-16/ Fino/3 dated 30.12.2020 issued by the Respondent No. 2 [Exhibit A ]; and (ii) Order-in-Original No. Commissioner/Belapur/2022-23 21/RB/ dated 30.08.2022 [Exhibit B ] passed by the Respondent No. 2 adjudicating the said show-cause-notice No. Commr/Bel-II/R-II/CBDT 15-16/Fino/3 dated 30.12.2020; 2. Insofar as the challenge to the show-cause-notice dated 30 December 2020 is concerned, the learned counsel for the petitioner submits that he would not press for the said relief, as already an order-in-original as impugned dated 30 August 2022 is passed which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Commissioner, CGST Central Excise, Belapur Commissionerate, dated 18 January 2023 wherein in paragraph 5 (b) of the reply affidavit the following statement has been made :- 7. .. .. .. It is only in the GST portal, that they have amended the address twice on 23.10.2019 and 5.12.2019. Therefore, under the bonafide belief that the petitioner is still operating from the address mentioned in the show-cause-notice, and with no specific mention to address all future correspondence to the new address, PH letters were sent to the address mentioned in the SCN only. 6. It is thus submitted that the impugned order adjudicating the show-cause-notice is in breach of the principle of natural of justice, and is required to be set aside and the procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the petitioner had made appropriate amendments on the GST portal, in view of change of its address which was on 23 October 2019 and 5 December 2019 as also admitted by the respondents in the reply affidavit. It clearly appears that the show-cause-notice was forwarded to the petitioner at an address which was in fact prior address before change of its address effected on 23 October 2019. Thus, the show cause-notice was not served on the petitioner, consequently the same was not replied and / or the petitioner could not put up a valid defence. In these circumstances, even if, the petitioner had become aware of the adjudication proceedings, for want of the show-cause-notice being served on the petitioner, the petitioner certainly was not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the above discussion, we are inclined to partly allow this petition by the following order :- ORDER i) The impugned order-in-original dated 30 August 2022 (Exhibit-B) is quashed and set aside. ii) Proceedings stand remanded to the Adjudicating Officer, namely, the Commissioner, CGST Central Excise, Belapur Commissionerate. iii) The petitioner shall place on record the reply to the show cause-notice along with the appropriate documents within a period of four weeks from today. iv) After reply is filed, the Commissioner shall fix a convenient date for hearing the petitioner and proceed to pass an order within a period of eight weeks from the date of hearing. iii) All contentions of the parties on the adjudication of the show-cause-notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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