THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA W.P.No.5998 OF 2025 ORDER : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr. Ganapathi Kolli, learned counsel for the petitioner and Mr. Dominic Fernandes, learned Senior Standing Counsel for the CBIC for respondent Nos.2 to 4. Perused the record.

2. The challenge in the present writ petition is to the order-in- original passed by respondent No.4 dated 31.12.2021 for the financial years 2014-15 and 2015-16. The petition is also filed for a direction to respondent No.4 to immediately release the attachment of the petitioner’s bank account.

3. One of the foremost grounds the petitioner has raised is that the he has never been issued notice before the order-in-original was passed nor was he aware of the attachment of the bank account and it was only in December, 2024 that he came to know about the impugned order dated 31.12.2021 and the consequential attachment. Another ground which the petitioner has raised is that the order-in-original was passed during the peak COVID 19 pandemic period and during the said period, even otherwise the petitioner would not had been in a position to give effective defence even if he would have had proper service of notice because of the effect of COVID 19 pandemic. The last contention the petitioner has raised is that there was change of address of the petitioner and that the change of address was not officially communicated to the department and in the process, all the witnesses who were issued notices were all sent to the old address which again was one of the reasons for not being properly served. 4. Given the aforesaid facts and circumstances of the case, the learned Standing Counsel for the department does not oppose for the matter to be remanded to respondent No.4 for fresh consideration of the adjudication in respect of the show cause notices those that were issued on 21.12.2020.

5. Be that as it may, since this Court is inclined to accept the contentions which have been raised by the petitioner interdicting the impugned order-in-original dated 31.12.2021 on the ground of no reasonable opportunity of hearing being awarded, we remit the matter back to respondent No.4 for fresh consideration of the entire issue.

Let the order-in-original dated 31.12.2021 itself be treated as a show cause notice and the petitioner may be permitted to file the reply within a period of four weeks starting from today. In addition, respondent No.4 shall also provide for personal hearing before passing of the fresh order-in-original strictly in accordance with law after due consideration of the objection that the petitioner shall raise. It is made clear that the petitioner would not be issued fresh notice for submitting of reply to the show cause notice and the order-in-original itself has to be treated as show cause notice. As a consequence of setting aside of the order-in-original dated 31.12.2021, the respondents are directed to immediately take steps for withdrawal of the order of attachment of the petitioner’s bank account.

6. The writ petition, accordingly, stands disposed of.

There shall be no order as to costs.

Consequently, miscellaneous petitions pending, if any, shall stand closed.

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P.SAM KOSHY, J _________________________________ NARSING RAO NANDIKONDA, J

15.04.2025 Note Issue by tomorrow

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