9911796707
TMI Blog2022 (12) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... place for personal hearing, has been produced before us by the respondent no. 3 along with the aforesaid instructions dated 14.6.2022, in which the date, time and place for personal hearing is clearly mentioned. The fact of issuance of notice in Form GST-DRC-01 dated 14.1.2022 is clearly mentioned at internal page 12 of the impugned assessment order but the petitioner has neither filed copy of the aforesaid show cause notice nor disclosed it in the writ petition nor disputed the finding of fact recorded in the impugned order regarding issuance of said notice and affording of opportunity of personal hearing to him. The petitioner has concealed material facts of the case which also dis-entitles him to any relief in writ jurisdiction under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ashed more precisely in view of the provisions of Section 75(4) of the Act and the law laid down by this Court in Writ Tax No. 1029 of 2021 (Bharat Mint Allied Chemicals Vs. Commissioner Commercial Tax 2 Others) decided on 4.3.2022. 4. Learned standing counsel has placed before us the written instructions of the respondent no. 3 dated 14.6.2022 which is kept on record. He submits that the impugned order has been passed well in accordance with law and after due notice and opportunity of hearing to the petitioner. 5. We have carefully considered the submission of learned counsel for the parties and perused the record of the writ petition. 6. Briefly stated facts of the present case are that a survey of business premises of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through e-mail fixing the date, time and place for personal hearing and for submission of reply as 14.2.2022 at 11:00 a.m. in the office of the respondent no. 3 requiring the petitioner to show cause as to why his liability to tax at Rs. 99,61,895.80, interest 96,60,255.40 (upto 14.1.2022), penalty Rs. 99,61,895.80, total Rs. 2,95,84,047.00 may not be determined. 8. Despite service of the aforesaid notice, neither the petitioner appeared nor submitted any reply to the show cause notice. Consequently, the respondent no. 3 has passed the impugned assessment order dated 17.2.2022, under Section 74(9) of the Act, 2017, after considering the adverse material available on record. 9. Aggrieved with the aforesaid assessment order for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court held in para 7 as under:- 7. The High Court, in our view, fell into patent error. The short question before the High Court was whether in the facts and circumstances of this case, Jagannath obtained the preliminary decree by playing fraud on the court. The High Court, however, went haywire and made observations which are wholly perverse. We do not agree with the High Court that there is no legal duty cast upon the plaintiff to come to court with a true case and prove it by true evidence . The principle of finality of litigation cannot be pressed to the extent of such an absurdity that it becomes an engine of fraud in the hands of dishonest litigants. The courts of law are meant for im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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