2023 (10) TMI 1329 - HC - GST

Violation of principles of natural justice - opportunity of hearing granted to the petitioner could not be availed by petitioner - HELD THAT - The petitioner could not also avail the virtual hearing, since he was not having such facilities. The petitioner has not preferred any statutory appeal within time. Therefore, this Court is of the considered opinion that the petitioner ought to be granted an opportunity and hence it would be deem fit to direct the petitioner to file statutory appeal before the appellate authority. Therefore, the petitioner is directed to file an appeal within a period of four (4) weeks from the date of receipt of a copy of this order, by paying 7.5% of the assessed amount. The appellate authority shall consider the appeal without insisting on limitation. Writ petition disposed off.

Summary

Issues Involved:
The issues involved in the judgment are the quashing of an impugned assessment order dated 27.12.2021 due to the petitioner's failure to respond to a show cause notice, the impact of the pandemic on the petitioner's ability to avail opportunities granted, and the directive for the petitioner to file a statutory appeal before the appellate authority.

Quashing of Impugned Order:
The petitioner, a proprietor concern operating as 'Ajacks Support Services,' filed a return for the assessment year 2018-2019, declaring the total and taxable turnover. The second respondent issued a show cause notice on 23.04.2021, which the petitioner could not respond to due to the pandemic. Despite multiple opportunities given by the respondents, the petitioner did not avail them. Consequently, the impugned assessment order was passed on 27.12.2021. The petitioner did not file any statutory appeal, leading the Court to direct the petitioner to file an appeal within four weeks and pay 7.5% of the assessed amount. The appellate authority is instructed to consider the appeal without insisting on limitation.

Impact of Pandemic on Petitioner's Response:
The petitioner's argument centered on the impact of the pandemic, stating inability to avail opportunities and participate in virtual hearings due to lack of facilities. The Court acknowledged these challenges and deemed it fit to grant the petitioner an opportunity by directing them to file a statutory appeal within a specified timeframe. The directive includes a provision for payment and special consideration by the appellate authority.

Directive to File Statutory Appeal:
In light of the circumstances, the Court disposed of the Writ Petition by directing the petitioner to file a statutory appeal within four weeks and pay a specified percentage of the assessed amount. The appellate authority is urged to consider the appeal without strict adherence to limitation requirements. No costs were awarded, and the connected miscellaneous petition was closed as a consequence of the judgment.