9911796707
TMI Blog2023 (12) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... wise there in the show cause notice, dated 02.07.2020, but on the ground of the petitioner having fraudulently availed I.T.C. to the tune of Rs. 31 Crores. The learned senior standing counsel for the Department in this regard referred to the correspondence received from the Department, dated 30.05.2023. Taking into consideration the submissions made by the learned senior counsel for the petitioner that after the show cause notice having been issued, taking advantage of the circular of the Government of India extending the time of furnishing the returns, the returns have already been filed by the petitioner within the extended period of time, it is found difficult to sustain the impugned order (Annexure-P1), dated 25.08.2023. On this very ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate. At this juncture, the learned senior counsel for the petitioner submits that the date of the show cause notice itself would reveal that it was issued during peak COVID-19 pandemic period i.e., July, 2020 and it was in the said prevailing circumstances which prevented the petitioner in submitting the returns timely. 3. It is the further contention of the learned senior counsel for the petitioner that subsequently realizing the ground realities, the Government of India itself had issued circulars for extending the time for submission of returns and the returns were subsequently submitted within the extended period of time. Yet, the respondents continued to pursue with the said show cause notice and the impugned order now has been pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken time on repeated occasions to seek instructions from the Department on the contentions stated by the learned senior counsel for the petitioner reflected in the preceding paragraphs. No instructions were sought by the learned Senior Standing counsel for the Department. On the contrary, the Deputy Commissioner, Gachibowli, G.S.T. Division, had recently issued a letter on 05.12.2023 calling upon the petitioner for personal hearing on 10.12.2023 at 10:30 A.M. This, according to the learned senior counsel was done with a malafide intention to put coercion on the petitioner on his approaching this Court by way of the present Writ Petition. He further submits that the date of personal hearing was again fixed on 10.12.2023 knowing fully well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the petitioner is to the tune of Rs. 31 Crores and it was in this context that the proceedings were drawn, but erroneously the cancellation order reflects the cancellation having been done on the grounds reflected in the show cause notice, dated 02.07.2020. There are no instructions so far as the notice of personal hearing, dated 05.12.2023 issued by the Deputy Commissioner, Gachibowli, G.S.T. Division, is concerned. 7. Having heard the contentions put forth on either side, what is apparently evident that though the Department has been granted couple of opportunities to seek instructions, the only oral instructions received by the learned counsel for the Department is to the extent that the order of cancellation does not seem to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brought to the notice of the authorities concerned also. 11. What is also apparent from the pleadings is that from 02.07.2020 till the impugned order, dated 25.08.2023 was passed, there does not seem to be any further transaction or correspondence made in this regard inter se between the petitioner and the Department. 12. So far as the default on the part of the petitioner in not filing returns within the stipulated period of time in terms of the Income Tax Act, 1961 at the relevant point of time is concerned, the impugned order does not in any manner deal with the fact that the petitioner has subsequently submitted the returns after the show cause notice having been issued on 02.07.2020 and the default pointed out in the show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder, there could not have been another letter issued by the Department calling upon the petitioner for personal hearing. The said action on the part of the Department amounts to post decision hearing which in the above factual backdrop is unacceptable in the eyes of law. 16. In the given factual background of the case, as regards the contentions raised by the learned counsel for the Department so far as the alleged fraudulent act of the petitioner availing fraudulent I.T.C. to the tune of Rs. 31 Crores is concerned, the plain reading of the order of cancellation does not reflect any such allegation against the petitioner. On the contrary the order of cancellation references to the show cause notice, dated 02.07.2020 alone. The order of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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