SCN issued without mentioning date, Time and Venue is Invalid: Calcutta High Court allows Writ Petition [Read Order]
The appellants are directed to submit a reply to the show cause notice within a period of three weeks from the date of receipt of the server copy of the order after which the adjudicating authority shall fix a date for personal hearing, hear the appellants or their authorized representatives and pass orders on merits and in accordance with law
Calcutta High Court – show cause notice – Invalid Show Cause Notice – show cause notice without information – taxscan
Calcutta High Court – show cause notice – Invalid Show Cause Notice – show cause notice without information – taxscan
The Calcutta High Court allowed the writ petition as the show cause notice ( SCN ) issued without mentioning date, time and venue is invalid. The court remanded the matter to the adjudication authority for fresh consideration.
Takkra Engineering Enterprise, the petitioner filed application seeking condonation of delay of 90 days in filing the appeal. The bench found that the delay in filing the appeal has been sufficiently explained and the appellants were prevented from filing the appeal within time on account of bona fide reason.
The writ petition was dismissed on the ground that the appellants did not respond to two of the show cause notices and the writ petition was also filed after a period of more than one year and seven months challenging the show cause notice without proper explanation.
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It could be seen that as of now the order of adjudication has been passed but as pointed out by the learned advocate appearing for the appellants in the show cause notice dated 25.03.2022 no date for personal hearing or time of personal hearing or venue of personal hearing has been mentioned.
This being a mandatory requirement, the authority could not have adjudicated the show cause notice and pass the order of adjudication without affording an opportunity of hearing.
A division bench of Chief Justice T S Sivagnanam and Justice Hiranmay Bhattacharyya allowed the appeal and the writ petition, further set aside the order of adjudication dated 23rd November, 2023.
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The court remanded the matter to the adjudication authority for fresh consideration. The appellants are directed to submit a reply to the show cause notice within a period of three weeks from the date of receipt of the server copy of the order after which the adjudicating authority shall fix a date for personal hearing, hear the appellants or their authorized representatives and pass orders on merits and in accordance with law.
To Read the full text of the Order CLICK HERE
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