Case Law Details
Debabrata Das Vs Additional Commissioner (CGST & CE) (Calcutta High Court)
Calcutta High Court held that as submitted by assessee non-filing of reply and not appearing for hearing in spite of several opportunity simply stating reason of COVID-pandemic not justifiable. Accordingly, writ petition dismissed.
Facts- The petitioner is aggrieved by the Order-in-Original dated September 14, 2021 passed by the Additional Commissioner, Central Goods & Services Tax and Central Excise, Siliguri Commissionerate.
The petitioner submits that the said order was passed without giving any reasonable opportunity of hearing to the petitioner.
The proceeding arises from the show cause-cum-demand notice dated October 1, 2020 issued u/s. 73 of the Finance Act, 1994 read with Section 174(2) of the CGST Act, 2017. The disputed period is 2015-16. The petitioner was asked to show cause within thirty days from the receipt of the notice as to why action would not be taken against him under the provisions of the aforesaid Acts.
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