2023 (12) TMI 1168 - HC - GST

Validity of SCN - Non-supply of relied upon documents and statements - grievance is that there are certain documents which are sought to be referred by the Designated Officer in the show cause notice, namely statement of one of the transporters - HELD THAT - It is opined that the adjudication of the show cause notice can be taken forward, by permitting the petitioner to urge all contentions in relation to the show cause notice. Also certain material as pointed out by the petitioner i.e. the statement of one of the transporters recorded during enquiry, needs to be provided to the petitioner, so that the petitioner can take appropriate plea before the adjudicating officer on the case being made out by the department against the petitioner so that, the adjudicating officer can consider such plea of the petitioner in adjudication of the show cause notice. Accordingly, request of the petitioner to provide that statement of the transporter as made in the letter dated 17 November 2023 needs to be complied by the Adjudicating Officer, within a period of two weeks from today - The adjudicating officer, after furnishing to the petitioner the documents, shall fix a convenient date when the petitioner can be heard on the show cause notice and thereafter, proceed to pass an order in accordance with law. Let show cause notice be decided within a period of eight weeks from today. Application disposed off.

Summary

Issues involved:
The petition challenges show cause notices dated 11 August 2023, seeking writs of Certiorari and Prohibition, and documents for fair adjudication.

Show Cause Notice Challenge:
The petition assails show cause notices dated 11 August 2023, requesting to quash and set aside the notices and prohibiting further action. The petitioner sought documents, specifically the statement of a transporter, crucial for their defense. The petitioner's request for these documents was deemed legitimate and in line with principles of natural justice.

Adjudication and Directions:
The court acknowledged the pending show cause notice and directed the Adjudicating Officer to provide the requested transporter statement within two weeks. The petitioner was permitted to present all contentions related to the notice. One director would represent the petitioner during the hearing, and the officer was instructed to set a hearing date within eight weeks for a decision in accordance with the law. The petitioner's compliance with officer requirements was mandated, and all parties' contentions were kept open for consideration.