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SANJEEV SACHDEVA, RAVINDER DUDEJA
Electra Power Transmission Systsems – Appellant
Versus
Commissioner Delhi Goods And Service Tax And Others – Respondent
JUDGMENT
Sanjeev Sachdeva, J. (Oral)
1. Petitioner impugns order dated 29.12.2023, whereby the Show Cause Notice dated 27.09.2023 has been disposed of and a demand created.
2. Issue notice. Notice is accepted by learned counsel appearing for respondents.
3. With the consent of parties, the petition is taken up for disposal.
4. The impugned order records that reply/documents submitted by the tax-payer were found unsatisfactory and despite sufficient and repeated opportunities, the tax-payer did not appear for personal hearing.
5. Learned counsel for petitioner submits that the petitioner had appeared before the concerned authority, however, since a large number of matters were listed in one day before the proper officer and no record of appearance is maintained, the impugned order records that petitioner did not appear. He further submits that a reply was submitted, however, on account of an error in the office of the petitioner, annexures to the reply, though mentioned in the reply, could not be uploaded. He prays that an opportunity be given to the petitioner to upload the supporting documents, inter-alia, the invoices, payment proof etc. and also an opportunity of personal appearance b
An opportunity to be heard should be afforded after the noticee has filed a reply, and the noticee should be permitted to place their stand on record before being afforded a hearing.
A property tax assessment must be preceded by a specific and detailed show cause notice; otherwise, the assessment is invalid.
Ex-parte GST assessment quashed conditionally; remand for fresh hearing on 25% pre-deposit.
Proper opportunity of hearing and clear show cause notice are essential before passing an assessment order.
Procedural fairness requires clear communication of discrepancies and an opportunity for defense in tax assessment processes.
Natural justice mandates an adequate opportunity for hearings; failure to do so renders an order void.
Granting an opportunity for response and personal hearing before adjudication based on the peculiar facts and circumstances of the case.
Procedural fairness mandates that a complete show cause notice must be provided to a party before imposing penalties, ensuring their right to object and participate in hearings.
Ex parte GST order set aside; fresh opportunity granted on 25% tax pre-deposit due to non-service of notices.
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