9911796707
TMI Blog2024 (4) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... icle 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof to quash and set aside the (i) show-cause-notice No. Commr/Bel-II/R-II/CBDT 15-16/Fino/3 dated 30.12.2020 issued by the Respondent No. 2 [Exhibit "A"]; and (ii) Order-in-Original No. Commissioner/Belapur/2022-23 21/RB/ dated 30.08.2022 [Exhibit "B"] passed by the Respondent No. 2 adjudicating the said show-cause-notice No. Commr/Bel-II/R-II/CBDT 15-16/ Fino/3 dated 30.12.2020; (b) that this Hon'ble Court be pleased to issue a Writ of Mandamus or a writ in the nature of Mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India orderi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued on 30 December 2020 which was almost after one year from the date in the change of address. The show-cause-notice was issued to the petitioner on an address which was in fact the address prior to even the first change of petitioner's address which was effected on 23 October 2019 on the GST portal. It is thus submitted that as the show-cause-notice itself was not served on the petitioner or received, the petitioner could not participate in the adjudication of the show-cause-notice and eventually, the adjudicating officer proceeded to adjudicate the show-cause-notice while passing the ex-parte order-in-original. 5. Our attention is also drawn by learned counsel for the petitioner to the reply affidavit of Mr. Mohanan A., Assistant C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to law on the valid address of the petitioner. 8. Having heard learned counsel for the parties and having perused the record, in the facts and circumstances of the case as noted hereinabove, we are of the opinion that it would be in the interest of justice that the proceedings are remanded to the Adjudication Officer as in our opinion, there is clearly a breach of principles of natural justice as the petitioner was not granted an opportunity of being heard or even to file a reply to the show-cause-notice before the order-in-original was passed by the Adjudicating Officer which was admittedly an ex-parte order. Certainly, the law would mandate that a show-cause-notice is issued to the parties before any order is passed on the same. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 of the Constitution despite an alternate remedy being available. In this context we may refer to a decision of a recent origin of a three Judge Bench of the Supreme Court in Kalpraj Dharmshi And Anr. Vs. Kotak Investment Advisors Limited and Anr. (2021) 10 SCC 401 wherein the Supreme Court has reiterated such position after considering several decisions on such issue. The Supreme Court in paragraph 75 of the decision has made the following observations: "75 It has been clearly held, that when the proceedings invoked before a statutory authority are dehors the jurisdiction or when they are in breach of principles of natural justice, the party would be entitled to invoke the jurisdiction of the High Court under Article 226 of the Constitu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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