Personal hearing Opportunity granted Petitioner Repeatedly: Delhi HC restores SCN to Adjudicating Authority [Read Order]

The Delhi High Court restored the adjudication of the show cause notice ( SCN ) to the Adjudicating Authority as the personal hearing opportunity was granted to the petitioner repeatedly.

The petitioner impugned the Order in Original dated 19.12.2023 whereby the show cause notice dated 28.04.2021 has been disposed of. The impugned order notes that “The Noticee did not submit any written reply in response to Demand-cum-Show Cause Notice No.27 /JC/2022-23 dated 28.04.2022 issued by the Joint Commissioner CGST, Delhi East.”

The counsel appearing for the respondent conceded that a reply was filed by the petitioner, however, appears to have escaped the notice of the Adjudicating Authority when the final order was passed.

A Division Bench of Justices Sanjeev Sachdeva and Ravinder Dudeja observed that “As noticed hereinabove and as conceded by the respondent that a reply was filed but the same was not taken into account by the Adjudicating Authority while passing the impugned order. The impugned order is accordingly set aside. The show cause notice is restored on the record of the Adjudicating Authority. The Adjudicating Authority shall decide the show cause notice in accordance with law after giving one opportunity of personal hearing to the petitioner.”

“It is clarified that in case petitioner once again fails to appear pursuant to the hearing being granted, the Adjudicating Authority would be at liberty to proceed further with the adjudication of the show cause notice ex parte. However, after taking into consideration the reply filed by the petitioner” the Bench noted.

To Read the full text of the Order CLICK HERE

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