2025 (3) TMI 941 - HC - GST

Seeking to quash SCN and an adjudication order - no proper opportunity to be heard provided - violation of principles of natural justice - HELD THAT - It appears that the show-cause notice is quite detailed one setting out all the necessary particulars about what the petitioner was to respond to. Here personal hearings were offered to the petitioner by giving notices not only at the address of the petitioner by post but also through email ID provided by the petitioner. Once the petitioner received at least one such notice even belatedly he ought to have been sure about which authority he was to appear before. In spite of several notices the petitioner failed to appear before the adjudicating authority. Therefore this Court cannot use its discretion to grant any special opportunity to the petitioner especially when there were serious laches on his part in not responding to the notices for hearing. Application dismissed.

Summary

In the judgment from the Calcutta High Court, Justice Jay Sengupta addressed an application seeking to quash a show-cause notice dated October 13, 2021, and an adjudication order dated November 30, 2023. The petitioners argued that they were not given a proper opportunity to be heard, as notices reached them late, and they reside in a remote area. They also claimed confusion regarding the authority to respond to.The respondents countered that the show-cause notice was detailed and properly served, including via email. They contended that the petitioner had ample opportunity to respond and appeal the reasoned order.The Court found the show-cause notice sufficiently detailed and noted that personal hearings were offered through multiple channels. The petitioner's failure to appear despite several notices constituted "serious laches," and thus, the Court declined to exercise discretion to grant further opportunities. The application was dismissed without costs. However, the Court suggested that the appellate authority should consider any delay condonation application by the petitioner leniently. No affidavits were called for, so allegations were not deemed admitted.