9911796707
TMI Blog2025 (1) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is quasi judicial in nature or akin to that. The legal position is well settled on the point that when a thing is required to be done in a particular manner then the same shall have to be done in that manner alone. In the case of SHARIF-UD-DIN VERSUS ABDUL GANI LONE [ 1979 (11) TMI 225 - SUPREME COURT] , it was held that whenever a statute prescribes that a particular act is to be done in particular manner and also lays down that failure to comply with the said requirement leads to a specific consequence, it would be difficult to hold that the requirement is not mandatory and the specified consequence should not follow. As and when mandatory requirement of law is not taken care of in the matter of compliance of procedure before taking de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court under Article 226 of the Constitution, petitioner, a Limited Liability Partnership concern engaged in the business of manufacturing and sale of goods claimed to be exempted from liability of tax/duty under the Goods and Services Tax Act, 2017 and hence seeks to challenge the order dated 7.11.2024 passed in appeal by Additional Commissioner Grade II, first appellate authority. 3. Submission advanced by learned counsel for the petitioner is that that order of assessing officer fastening the petitioner concerned with a liability of tax upon the sale for the relevant financial year in question alongwith interest and penalty in purported exercise of power under Section 73 of the GST Act, is absolutely ex parte one as neither alleged show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the matter of liability of tax under the GST Act is no more res integra. It is submitted that division bench of this Court in the Ola Fleet Technologies Pvt. Ltd. v. State of U.P. and Others (Writ Tax No. 855 of 2024 decided on 22.07.2024) has dealt with this aspect of the matter and it has been held that no material existed to reject the contention advanced on behalf of the petitioner that order impugned imposing liability of tax was not reflecting under tab 'view notices and orders' and so there remained a valid dispute as to non consideration/consideration of the various documents of returns available which could have been shown in reply to the show cause notice. 6. The division bench was of the view that party under liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nner then the same shall have to be done in that manner alone. In the case of Sharif-Ud-Din v. Abdul Gani Lone (1980) 1 SCC 403 , it was held that whenever a statute prescribes that a particular act is to be done in particular manner and also lays down that failure to comply with the said requirement leads to a specific consequence, it would be difficult to hold that the requirement is not mandatory and the specified consequence should not follow. 10 . Further, in the matter of Krishna Rai (Dead) through Legal Representatives and Others v. Banaras Hindu University through Registrar and Others (2022) SCC 713 , wherein the Court referred to its earlier judgment in the matter of Tata Chemicals Limited v. Commissioner of Customs (Preventive), J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound to be the same as the Court proposes to do today. 14. Accordingly, I hereby direct that the order passed by the assessing officer dated 11.12.2023 shall be taken to be notice within the meaning of Section 73 of the GST Act, 2017 to enable the petitioner to file his objections and place his documents before assessing officer/competent authority for its consideration. 15. The petitioner shall be submitting his reply alongwith document within a period of eight weeks from today and thereafter assessing officer/competent authority shall be giving due consideration to the objections and documents filed and opportunity of hearing as well and thus shall be taking decision afresh within a further period of four weeks. 17. With these above obser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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