2024 (4) TMI 106 - HC - GST

Validity of Demand Order - Seeking opportunity to upload the supporting documents, inter-alia, the invoices, payment proof etc. and also an opportunity of personal appearance - HELD THAT - Learned counsel for petitioner submits that the petitioner had appeared before the concerned authority, however, since a large number of matters were listed in one day before the proper officer and no record of appearance is maintained, the impugned order records that petitioner did not appear. He further submits that a reply was submitted, however, on account of an error in the office of the petitioner, annexures to the reply, though mentioned in the reply, could not be uploaded. He prays that an opportunity be given to the petitioner to upload the supporting documents, inter-alia, the invoices, payment proof etc. and also an opportunity of personal appearance be given to the petitioner. The impugned order dated 29.12.2023 is set aside. The matter is remitted to the proper officer to re-adjudicate the Show Cause Notice. Petitioner shall file all the relevant invoices and the supporting documents within a period of two weeks from today. Thereafter, the property officer shall re-adjudicate the Show Cause Notice after giving an opportunity of personal appearance.

Summary

Issues involved: Impugning an order disposing of a Show Cause Notice and creating a demand.

Impugned Order Disposal:
The petitioner challenged the order dated 29.12.2023, which disposed of the Show Cause Notice dated 27.09.2023 and created a demand. The impugned order noted that the reply/documents submitted by the tax-payer were unsatisfactory, and despite opportunities, the tax-payer did not attend the personal hearing.

Petitioner's Submission:
The petitioner's counsel argued that the petitioner had appeared before the authority, but due to a large number of matters listed on that day, no record of appearance was maintained. The counsel further mentioned that although a reply was submitted, due to an office error, the supporting documents mentioned in the reply were not uploaded. The petitioner requested an opportunity to upload the necessary documents such as invoices and payment proof, along with a chance for personal appearance.

Court's Decision:
The High Court set aside the impugned order dated 29.12.2023 and remitted the matter to the proper officer for re-adjudication of the Show Cause Notice. The petitioner was directed to file all relevant invoices and supporting documents within two weeks. Subsequently, the proper officer was instructed to re-adjudicate the Show Cause Notice, providing an opportunity for personal appearance to the petitioner. The Court clarified that it did not consider or comment on the merits of the parties' contentions, reserving all rights and contentions for the parties.