9911796707
TMI Blog2024 (9) TMI 1389X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative in respect of Service matters; however, subsequent to the introduction of GST regime, though the petitioner got registered under the provisions of the GST Act and also shifted their place of business from AGT Business Park, Avinashi Road, Coimbatore to PMR Layout, Second Street, Poongothai Nagar, Civil Aerodrome post Citra, Coimbatore, the petitioner failed to give authorisation as regards GST matters, during which point of time, the show cause notice was served on the petitioner s Auditor and for the reasons best known to the Auditor, the same was failed to be brought to the notice of the petitioner. Therefore, the petitioner was not in a position either to give reply to the show cause notice nor appear before the first respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner was not aware as to what has happened earlier, which culminated in the impugned order; that though in the impugned order, dated 23.09.2022 there is reference to the show cause notice dated 25.07.2019 and 10.02.2021, the petitioner has not been issued with any such notice, therefore, the petitioner was not in a position to file reply and appear before the respondent-Department, only when the petitioner s bank account was made non-operational from 02.05.2024, the petitioner came to know about the impugned order dated 23.09.2022 and that in pursuance of the impugned order dated 23.09.2022 bank attachment order was issued by the first respondent 20.04.2024 to the second respondent-Bank, the petitioner has immediately rushed before thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of the GST Act, however, the petitioner failed to authorize the Auditor for GST matters, at which point of time, show cause notice was issued by the first respondent to the petitioner s Auditor, which the Auditor failed to inform the petitioner. Therefore, it is contended that since the petitioner has authorized the Auditor only in respect of Service Tax Matters, the Auditor failed to inform about the show cause notice issued with regard to the GST issue, hence, the petitioner was not aware of the same, hence, could not file reply nor appear before the respondent-Department for personal hearing. 5.1 As regards the contention of the first respondent that the impugned notice sent to the petitioner was returned is concerned, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel appearing for the petitioner and Mr. T. Ramesh Kutty, learned Senior Standing Counsel, who takes notice on behalf of the first respondent and perused the materials available on record. Considering the nature of order that is to be passed in this Writ Petitions, this Court is of the view that the second respondent-Bank need not be served with any notice. 8. On perusal of records, it is seen that initially, petitioner herein was registered under the provisions of the Service Tax Act, during which period, the petitioner has appointed an Auditor as his Authorized representative in respect of Service matters; however, subsequent to the introduction of GST regime, though the petitioner got registered under the provisions of the GST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crystal clear that it was only owing to the fault on the part respondent-Department, the petitioner became unaware of the entire proceedings and was not in a position to respond to such notices, this Court is of the view that the petitioner is entitled to the relief sought for in both the Writ Petitions. 9. Accordingly, this Court is inclined to dispose of both the Writ Petitions with the following directions:- i) The Order-in-Original dated 23.09.2022, impugned in W.P. No. 14403 of 2024 is set aside and the matter is remanded back to the first respondent for fresh consideration, however, the same is subject to the payment of 7.5% of the disputed tax by the petitioner within a period of four weeks from the date of receipt of a certified co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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