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TMI Blog2021 (1) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... r the assessment year 2018-19, and that too when spot inspection was conducted by the Enforcement Wing Officials of the respondent for a period of 22 days, this Court is of the considered view that the reason given by the petitioner for seeking extension of time to send reply to the show cause notice is a genuine one and they have shown sufficient cause for seeking extension. Admittedly, the respondent has also not considered, whether the reasons given by the petitioner is a genuine one or not in any of their correspondence or in the impugned assessment orders. As observed earlier, the show cause notice was issued on 11.10.2019 and the impugned assessment orders has been passed on 19.11.2019, within a very short span of time. This Court is of the considered view that principles of natural justice has been violated, as no proper reasons have been given by the respondent for rejecting the petitioner's request for extension of time to send a reply to the show cause notice and as seen from the impugned assessment orders, a fair hearing was also not afforded to the petitioner - the tax demand under the impugned assessment orders almost works out to ₹ 1 Crore. After giving d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gain on 11.11.2019, the petitioner sent another representation to the respondent seeking for further time of 30 days to send reply to the show cause notice dated 11.10.2019. It is the case of the petitioner that arbitrarily and by violating the principles of natural justice, the impugned assessment orders dated 19.11.2019 for the assessment years 2017-2018 and 2018-2019, have been passed by the respondents. 5. It is the case of the petitioner, that even though the representations given by the petitioner are reflected in the impugned assessment orders, the reason for rejection of the same has not been disclosed in the impugned assessment orders. It is also the contention of the petitioner that since several defects were pointed out by the respondents in their show cause notice dated 11.10.2019, the petitioner had sought time to send a reply. It is the case of the petitioner that sufficient opportunity was not granted by the respondent to the petitioner before passing of the impugned assessment orders. According to the petitioner, the show cause notice has been issued, pursuant to the spot inspection made by the respondent officials at the petitioner's place of business and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice is reflected in the impugned assessment order, no reasons have been given by the respondent in the impugned assessment order as to why the same was been rejected. The learned counsel for the petitioner also drew the attention of this court to a single Bench Judgment of this Court, dated 26.10.2013, passed in W.P.(MD).No.2194 to 2199 of 2013 in the case of Tvl. Steel Mart Private limited Vs. The Commercial Tax Officer and after referring to para Nos.2 and 3 of the said judgment would submit that in similar set of facts, the learned single judge has held that without passing orders on the request by an assessee seeking further time to send a reply, assessment orders ought not to have been passed without giving an opportunity of hearing to the petitioner. 9. Per contra, the learned Special Government Pleader on behalf of the respondents would submit that sufficient opportunity was granted to the petitioner in the impugned assessment proceedings and only thereafter, the impugned assessment orders were passed. Further she would contend that the petitioner failed to avail the personal hearing opportunity in the impugned assessment proceedings, despite the fact that per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al numbers 4 and 6. However, no reason has been given in the impugned assessment order as to why the same has been rejected by the respondent. As seen from the proceedings, the show cause notice is dated 11.10.2019 and the impugned assessment order is dated 19.11.2019, within a short span of little more than a month, from the date of the show cause notice, the impugned assessment orders have been passed. 12. Section 75 (5) of the Central Goods and Service Act, 2017, which is in pari materia with Tamil Nadu Goods and Service Tax Act, 2017, reads as follows: 75(5) The proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing: Provided that no such adjournment shall be granted for more than three times to a person during the proceedings. 13. It is clear from the aforementioned section that the respondent has got the power to grant further time to reply to the show cause notice if sufficient cause is shown by the dealer (assessee). The proviso also makes it clear that the respondent has got the power to grant three extensions to the dealer (assessee) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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