Rohan Tanna Vs Union of India (Chhattisgarh High Court)
The writ petition before the Chhattisgarh High Court sought to challenge an Order-in-Original dated 05.02.2025 passed by the Joint Commissioner, CGST & Central Excise, Raipur Commissionerate. The petitioner requested quashing of the adjudication order insofar as it related to him, annulment of personal penalties aggregating to ₹1,37,31,013 imposed under Sections 122(1), 122(3), and 125 of the CGST Act, 2017, and quashing of the recommendation for prosecution under Section 132(1) of the Act. The petitioner also sought directions to lift attachments, debit freezes, and other recovery measures initiated pursuant to the impugned order.
The petitioner contended that the order imposing penalties was passed without due service of notice and in violation of principles of natural justice, as no proper opportunity of hearing was provided. On this basis, admission of the writ petition was sought.
The respondents opposed the petition, submitting that a notice under Section 74 of the CGST Act dated 31.10.2022 had been issued and was already placed on record by the petitioner. It was further submitted that multiple opportunities for personal hearing were granted through notices dated 07.06.2024, 28.06.2024, 20.11.2024, and 04.12.2024, as recorded in the impugned order. Despite these opportunities, the petitioner failed to appear before the adjudicating authority. The respondents also argued that since a final adjudication order had been passed, the petitioner had an efficacious alternative remedy of appeal under Section 107 of the CGST Act, rendering the writ petition not maintainable.
