Sreenidhi lnternational Pvt. Ltd Vs Joint Commissioner of Central Tax (Telangana High Court)
Telangana High Court held that non-consideration of objection while passing order is breach of principles of natural justice and accordingly the order is liable to be set aside and matter is remitted back to original authority to re-hear and pass fresh order.
Facts- The petitioner was served with a show-cause notice dated 31.05.2022 for the period from July, 2017 to March, 2019. The petitioner filed detailed reply. The competent authority did not agree with the stand taken by the petitioner in the said reply and passed the OIO dated 28.06.2024.
The petitioner by criticizing the impugned order submits that for the similar business activity when the petitioner was put to notice in previous year, the petitioner filed a detailed reply to the said show-cause notice and after getting satisfied with the said response of the petitioner, the previous similar notice was dropped. Categorical stand in this regard is taken in paragraph No.B.16 of the reply dated 17.10.2022. Reliance is placed on Goods and Services Tax entry No.66 of the Notification No. 12 of 2017, dated 28.06.2017 whereby the nature of activities undertaken by petitioner have been ‘exempted’. Reliance is also placed on paragraph No.C.11 of the said reply dated 17.10.2022, wherein reference is made to the earlier notice regarding ‘manpower supply services’ and after receiving reply, the said earlier notice was dropped. The bone of contention of the the petitioner is that the aforesaid categorical stand of the petitioner mentioned in paragraph Nos.B. 16 and C. 11 of the reply dated 17.10.2022 has not been considered in the impugned OIO.
