Case Law Details
Hindustan Construction Company Ltd. Vs Union of India & Ors. (Rajasthan High Court)
Rajasthan High Court, held that we are of the opinion that the Officer acted in a reckless illegal manner leading to unwarranted litigation being filed in the Court. Furthermore, we have serious reservations on the veracity of the dispatch register. Thus, Shri Hitesh Trivedi, Joint Commissioner, Circle Nimbahera is directed to personally remain present in the Court with the original record including the dispatch register on 15.12.2022 to show cause as to why cost should not be imposed upon him for nonperformance of duties enjoined upon him by law.
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
Challenge is given in this writ petition to the order (Annexure-1) dated 24.06.2022 passed by official Shri Hitesh Trivedi posted as Joint Commissioner, Circle Nimbahera, whereby, pursuant to the show cause notice (Annexure-6) dated 17.02.2022, liability towards interest and penalty has been imposed upon the petitioner.
It is a specific plea of the petitioner that detailed reply to the show cause notice was furnished and a request was also made for personal hearing to the Officer before adjudication of the matter.
A perusal of the impugned order would indicate that neither the reply of assessee was considered nor any opportunity of personal hearing was given.
Learned counsel Shri Bhandari has tried to supplement the reasons for passing of the impugned order in the reply. However, the fact remains that the order itself is totally silent regarding consideration of the reply of the assessee. Along with the reply, copy of the dispatch register has been filed wherein, it is recorded that notice for personal hearing was dispatched to the petitioner on 30.05.2022 and that the notice was received by a person named Satyanarayan Chechani on 18.06.2022 who is the petitioner’s authorized representative. However, petitioner’s counsel vehemently submitted that Shri Chechani was not engaged by the petitioner to represent it in the subject proceedings before the Joint Commissioner. Shri Bhandari admitted that no such notice for personal hearing was forwarded to the petitioner through e-mail.
In view of the facts noted above, we are of the opinion that the Officer acted in a reckless illegal manner leading to unwarranted litigation being filed in the Court. Furthermore, we have serious reservations on the veracity of the dispatch register. Thus, Shri Hitesh Trivedi, Joint Commissioner, Circle Nimbahera is directed to personally remain present in the Court with the original record including the dispatch register on 15.12.2022 to show cause as to why cost should not be imposed upon him for nonperformance of duties enjoined upon him by law.
List on 15.12.2022.
