14.05.
2025
Item No.2
gd/ssd
MAT/659/2025
UPENDRA MAHATO
VS
UNION OF INDIA AND ORS.
IA NO: CAN/1/2025
Mr. Himangshu Kumar Ray,
Ms. Shiwani Shaw,
Mr. Subhasis Podder,
Mr. Sushant Bagaria,
Mr. Piyash Chowdhury,
Mr. Animitra Roy,
Mr. Gaurav Chakraborty,
Mr. Anish Mandal
..for the Appellant.
Mr. Kaushik Dey,
Mr. Kaustuv K. Maiti
..for CGST Authorities.
Mr. Ravi Ranjan Kumar
..for the Union of India.
1. This intra court appeal at the instance of the
writ petitioner is directed against the order dated 29 th
April, 2025 in WPA 31078 of 2024.
2. The said writ petition was filed by the
appellant for a composite relief by challenging the show
cause notice dated 8.9.2023, the order in original dated
14.12.2023, summary of which was uploaded on
20.12.2023 and the order dated 21.11.2024 rejecting
the application for rectification.
3. The learned Single Bench had dismissed the
writ petition by the impugned order.
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4. Aggrieved by the same, the appellant is before
this court by way of this appeal.
5. We have elaborately heard the learned
advocates for the parties and carefully perused the
materials placed on record.
6. It is an admitted factual position that the
appellant did not respond to the show cause notice
dated 8.9.2023 which has been uploaded in statutory
form GST DRC 01 on 18.9.2023 as he did not file any
reply within the time permitted, but had sent a reply
dated 15.12.2024 but by then the order in original was
passed by the authority on 14.12.2023. In the said
order it has been recorded that in order to comply with
the principles of natural justice opportunity of personal
hearing was given to the appellant but they did not
attend the personal hearing nor submitted any reply to
the show cause notice. Though the order in original is
stated to be passed on 14.12.2023, the same has been
uploaded in the portal only on 20.12.2023 which is
evident from the screen shot of the GST User
Dashboard annexed in pages 87 and 88 of the stay
petition.
7. Therefore, by the time the order was uploaded
the appellant’s reply dated 15.12.2023 was very much
available with the assessing officer.
8. However, this appears to have been not taken
into consideration.
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9. Subsequently the appellant filed an application
for rectification under Section 161 of the CGST Act,
2017 dated 12.7.2024.
10. The said application was sent by speed post
and shown to be delivered which was uploaded in the
online portal on 26th January, 2024 and the said
application was also sent by registered post by way of
abandon caution.
11. In the application for rectification the
appellant had stated that he had submitted detailed
reply on 15.12.2023 online, but in the order dated
14.12.2023 which was uploaded on 20.12.2023 it has
been stated that no reply has been filed and the
appellant did not attend the personal hearing.
12. Further, the appellant submitted that in
terms of the audit report drawn under Section 65(6) of
the CGST Act, 2017 dated 19.1.2023 by the CGST,
Siliguri Circle-V for the financial year 2017-18, 2018-
19 and 2019-20 all tax, interest and penalty have been
fully paid through DRC-03 and final observation letter
(GST ADT-02) dated 19th January, 2023 has been
received from the CGST, Siliguri Circle-V and,
therefore, the appellant prayed for rectification of the
order and dropped the entire proceedings.
13. This application was rejected by order dated
21.11.2024.
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14. It is submitted by the learned advocate for
the appellant that though in the order it is stated that
reasons have been attached as annexure, the appellant
was not communicated with the reasons and what was
attached was the order in original alone.
15. Considering the above facts, which appear to
be not in dispute, we find that the appellant did not
have adequate opportunity to put forth the submissions
before the authority.
16. Therefore, we are inclined to interfere with
the matter and remand the matter back to the
adjudicating authority to take a fresh decision on
merits and in accordance with law.
17. In the result, the appeal is allowed. The
order passed in the writ petition is set aside. The writ
petition is allowed. The order in original and the order
rejecting the rectification application are set aside and
the matter is remanded back to the adjudicating
authority for a fresh decision.
18. The appellant shall submit a comprehensive
reply to the show cause notice along with all
annexures, documents and details within two weeks
from the date of receipt of the server copy of this order
after which the assessing officer shall give an
opportunity of personal hearing to the authorized
representative of the assessee and read with the
assessment in accordance with law and complete the
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same preferably within 30 days from the date on which
the personal hearing is concluded.
(T. S. SIVAGNANAM)
CHIEF JUSTICE
(CHAITALI CHATTERJEE (DAS), J.)
