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TMI Blog2025 (4) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... nding Counsel. ORAL JUDGMENT (PER: HONOURABLE MR. JUSTICE SOURENDRA PANDEY) Heard Mr. Ashwani Kumar, learned counsel for the petitioner through video conferencing and Dr. K.N. Singh, learned Additional Solicitor General of India assisted by Mr. Anshuman Singh, learned Senior Standing Counsel for the Central GST and CX. 2. This writ application has been preferred seeking the following reliefs:- "(i) To issue a writ in the nature of certiorari for quashing the Order-In-Original No. 150/ST/JC/2024 dated 18.07.2024 passed by the Ld. Joint Commissioner of CGST and Central Excise, Patna-l in which the adjudication proceedings itself was initiated after a period of one year from the date of issuance of show cause notice F. No. SCN/ST/768/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atna acknowledging the receipt of the reply on 23.11.2021. 6. The petitioner has also sent an email on 12th December 2023 requesting for grant of time with reference to C. No. SCN/ST/768/2021-Adjn-O/o Pr. Commr-Patna-I/7534 dated 12th December, 2021. The said email refers to the previous conversation which took place during personal hearing, a day before, with respect to the said matter and wherein a comprehensive reply was sought from the petitioner for the period 2016-2017 to 2017-18 (up to June, 2017). The said email communication also bears the fact that earlier a reply was filed on 23.11.2021. 7. The copy of the said email has been brought on record by way of Annexure P3. The petitioner has categorically stated in para '4' of the wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ample opportunity of personal hearing on 11.12.2023, 01.04.2024, 26.04.2024 and 09.07.2024, however, neither the noticee nor their authorized representative appeared or submitted any document on the scheduled date. As has been discussed above, even this contention of the respondents is contrary to the records of the case as from the email dated 12.12.2023 (P3) it is apparent that the petitioner had appeared before the authority on 11.12.2023 and the petitioner through the said email sought one month's time to file the reply along with the required data. The said email clearly states that they are urging for one month time to file a supplementary reply. 11. Despite such reply submitted by the petitioner pursuant to the show cause notice dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we have gone into, we are of the considered opinion that the impugned order as contained in Annexure 'P4' suffers from violation of Principles of Natural Justice. The reply submitted by the petitioner seems to have been forgotten and not taken note of and thereby obviously not considered by the competent authority while passing the impugned order as contained in Annexure 'P4'. 15. Thus, in the aforesaid circumstances, we set aside the impugned order dated 18.07.2024 passed by the Joint Commissioner, CGST and Central Excise, Patna-I (Annexure P4) on this ground alone and remit the matter back to the competent authority who shall consider the reply submitted by the petitioner, give an opportunity of personal hearing and shall pass order afr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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