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TMI Blog2024 (11) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner to keep the show cause notice in abeyance, as the matter was under investigation on an FIR lodged by the petitioner qua the bank officials. Qua the aspect raised by the petitioner also apparently, no specific finding has been recorded and reliance has been placed by indicating that the Hon'ble Court has acknowledged the fraud in GST whereas a reading of the order passed by this Court, it cannot be said that the Court had indicated anything which can foreclose the argument of the petitioner, the Court had only noticed the allegations regarding fraud as alleged by the petitioner. In view of the overall fact situation of the matter, it is apparent that after supply of the documents, the petitioner was not afforded any further oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all documents, oral statements etc. which may be relied on before the adjudicating authority and to allow appropriate opportunity to cross-examine the witnesses on whose statements, adverse inference is proposed to be drawn. 3. After passing of the order, the petitioner approached the respondents and sought documents vide Annexure-12. Pursuant to the said demand made, the document/ information was supplied on 30.07.2024 (Annexure-13). However, without providing any further opportunity and in violation of the directions issued by this Court in the previous writ petition, the order impugned was passed. 4. Submissions have been made that in the order impugned from the record of hearing, it is apparent that the last hearing was last held on 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the respondents raised preliminary objection pertaining to the availability of alternative remedy of appeal under Section 107 of the Act. Submissions have been made that the order impugned is open to appeal and, therefore, the writ petition be not entertained. Submissions were made that the material sought by the petitioner was supplied on 30.07.2024 and despite supply of material, the petitioner chose not to approach the authority by any further response and, therefore, the authority was left with no option but to pass the order impugned on 16.08.2024 and, therefore, it cannot be said that the order was passed in violation of principles of natural justice. It was submitted that once the petitioner claims the transaction to be fraud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatement etc. that may be relied before the adjudicating authority and to be allowed appropriate opportunity to cross-examine the witnesses on whose statements adverse inference is proposed to be drawn. Also, the petitioner shall have a right to lead evidence in defense. 6. With the above observations, the proceeding stands disposed of. 9. After passing of the said order, the petitioner sought documents from the respondents, which were admittedly supplied by communication dated 30.07.2024. 10. A perusal of the order impugned and the record of personal hearing indicates that personal hearing was held on 19.02.2024, 20.03.2024, 23.04.2024 and 22.05.2024, the order was passed by this Court on 30.05.2024, whereafter hearing was held on 07.06.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o far as the plea raised by the respondents pertaining to the availability of alternative remedy is concerned, in view of the fact that we have come to a conclusion that the order impugned was passed without providing any opportunity to the petitioner after supply of documents, the plea of alternative remedy cannot come in way of the petitioner in maintaining the present writ petition. 15. Consequently, the petition is allowed . The order dated 16.08.2024 (Annexure-14) is quashed and set aside. The matter is remanded back to the Joint Commissioner (Adjudication), Central GST Commissionerate, Ghaziabad, who would provide an opportunity of hearing, follow the directions given by this Court in its order dated 30.05.2024 and deal with the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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