Calcutta HC Orders to allow opportunity to hear of Assessee who failed to file GST Return due to Mental stress and Physical Illness [Read Order]
![Calcutta HC Orders to allow opportunity to hear of Assessee who failed to file GST Return due to Mental stress and Physical Illness [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Calcutta-High-Court-Assessee-GST-Return-Mental-stress-Physical-Illness-Orders-failed-to-file-GST-Return-Taxscan.jpg "Calcutta HC Orders to allow opportunity to hear of Assessee who failed to file GST Return due to Mental stress and Physical Illness [Read Order]")
In a recent Judgement, the Calcutta High Court ordered to allow the opportunity to hear the assessee who failed to file a GST return due to Mental stress and Physical Illness. M/S. DYM Auto World, the petitioner was a payee in respect of his proprietor business. He filed a GST return for the month of June 2020 within the stipulated period on 31st December 2020. The petitioner could...
In a recent Judgement, the Calcutta High Court ordered to allow the opportunity to hear the assessee who failed to file a GST return due to Mental stress and Physical Illness.
M/S. DYM Auto World, the petitioner was a payee in respect of his proprietor business. He filed a GST return for the month of June 2020 within the stipulated period on 31st December 2020.
The petitioner could not file a GST return within the stipulated period thereafter as he incurred heavy losses in his business and consequently lost control and even attempted to commit suicide on 27th December 2020.
He was admitted to the hospital during the whole month of December and sometime in the month of January 2021. As he failed to file a return for a continuous period of six months, the petitioner was served with a notice to show cause to cancel the GST registration.
It was contended on behalf of the petitioner that due to his physical illness and mental instability as well as loss of business, he could not file the return within the stipulated period. He also could not file any reply to the show-cause notice.
It was a settled legal position of law that reasons are the heart and soul of the order and non-communication of the same itself amounts to a denial of reasonable opportunity of hearing, resulting in a miscarriage of justice.
Justice Bibek Chaudhuri J found that the petitioner was not given the opportunity of hearing. The petitioner was under tremendous mental stress at that point in time for which he tried to commit suicide.
The Court held that” the petitioner should be given an opportunity of hearing. But to avail of such opportunity, the petitioner shall first make payment of up-to-date GST with statutory interest and penalty within three weeks from the date.”
To Read the full text of the Order CLICK HERE
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