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TMI Blog2022 (9) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the parties to serve the documents/inspection report/intelligence note which has been relied upon by either of the parties in a proceedings - In the instant case, no document has ever been served upon the Petitioner and/or no opportunity of hearing was given being in violation of Principles of Natural Justice and also the mandate of the Act. The Hon ble Supreme Court in the case of AYAAUBKHAN NOORKHAN PATHAN VERSUS THE STATE OF MAHARASHTRA OTHERS [ 2013 (8) TMI 563 - SUPREME COURT ] has held that in a case where the respondents have relied upon the documents obtained during inspection in the premises of the petitioners on the basis of intelligence note, it should be given to the petitioners to enable them to properly answer the ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State : Mr. Sachin Kumar, AAG-II Per Deepak Roshan, J: Heard learned counsel for the parties. 2. The instant writ application has been preferred for following reliefs:- (i) For issuance of an appropriate writ/order/direction for quashing/setting aside the show cause notice issued under Reference no. 98 dated 30.07.2020 (Annexure-5,) under section 73(1) and Rule 142(1) of the Jharkhand Goods and Services Taxes, (JGST) Act (ii) For issuance of further appropriate writ/order/direction for quashing/setting aside the ex-parte order being Reference no. 201 dated 15.09.2020 under section 73(9) of the JGST Act and DRC-07 dated 18.09.2020 (Annexure-10 11 respectively. (iii) For unblocking credit ledger which was blocked on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout any information/notice the Respondent department suo motu blocked the credit ledger account of the Petitioner. On 30.07.2020, though the Respondent although dropped a proceeding under section 74(1) of the JGST Act; however, initiated proceeding under section 73(1) of the JGST Act and straightaway issued a show cause notice. 4. Ms. Amrita Sinha, learned counsel for the petitioner submits that the initiation of proceeding u/s 73 of the Act itself certifies the fact that no fraud or any willful misstatement or suppression of fact is there while availing ITC. She further contended that from the SCN, it is evident that so called non-existing supplier has duly obtained registration certificate from the Respondent department and has also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order be quashed and the matter may be remitted back to adjudicate the case after following principle of natural justice and procedure of law. 5. Mr. Sachin Kumar, learned AAG-II submits that in terms of the intelligence notes and on scrutiny of the returns filed and others related documents/registers of the petitioner, it was found that the petitioner had fraudulently availed the forwarded ITC by a nonexistent dealer (M/s. Maa Kali Steel). He further submits that due to prima facie case of fraudulent availment/utilization of ITC against the petitioner, an intimation under Rule 142 (1) (a) having reference no.40 dated 29.02.2020 was sent to the petitioner along with the letter no. 3985 dated 11.11.2019 requesting the petitioner to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... casts an obligation upon the parties to serve the documents/inspection report/intelligence note which has been relied upon by either of the parties in a proceedings. In the instant case, as stated hereinabove, no document has ever been served upon the Petitioner and/or no opportunity of hearing was given being in violation of Principles of Natural Justice and also the mandate of the Act. The Hon ble Supreme Court in the case of Ayaaubkhan Noorkhan Pathan Versus State of Maharashtra Ors., reported in (2013) 4 SCC 465 has held that in a case where the respondents have relied upon the documents obtained during inspection in the premises of the petitioners on the basis of intelligence note, it should be given to the petitioners to ena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20]. 9. Looking to the overall facts and circumstances of the case, since opportunity of personal hearing was not given to the petitioner nor relied upon documents were provided; interest of justice would suffice by remitting the matter back to the authority for compliance of the necessary provision especially Section 75(4) of the JGST Act. Consequentially, adjudication order dated 15.09.2020 is quashed and set aside. The matter is remitted back to the concerned respondent who shall issue a fresh notice to the petitioner for personal hearing and after providing relied upon documents and hearing the petitioner following proper principle of natural justice pass a fresh order. 10. As a result, the instant writ application stands allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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