Abraham Kaya Techi Vs Union of India And Anr (Gauhati High Court)
Gauhati High Court set aside the order as passed without affording due opportunity and against the principles of natural justice since the notice under CGST Act, 2017 was issued to incorrect address.
Facts- The petitioner herein has assailed the order dated 25.11.2022 passed by the respondent No.2 primarily on two grounds: First, that the impugned order dated 25.11.2022 is in violation to the principles of natural justice, inasmuch as, prior to passing of the said impugned order, the petitioner was not issued the show cause notice. The second ground which has been taken is that the respondent No.2 does not have the jurisdiction in view of the fact that the petitioner or his proprietorship concern do not come within the jurisdiction of the Commissionerate of Dibrugarh, as no taxable event had taken place within the said Commissionerate.
Conclusion- Held that the recourse to Sub-Clauses (b) & (c) of Clause 37C (1) of the Act of 1944 is not permissible if the show cause notice was not sent at the proper address. In the instant case, it would be seen from a perusal of paragraph 1.15 of the impugned order that recourse to Sub-Clause (c) of Section 37C(1) of the Act of 1944 was resorted to on the ground that the service of the show cause notice could not be effected at No.1 Ghilamara, North Lakhimpur which from the materials placed before this Court do not seem to be the address of the petitioner.
