Case Law Details
Dibyajit Bora Vs Union of India (Gauhati High Court)
In a recent ruling, the Gauhati High Court, in the case of Dibyajit Bora Vs Union of India, directed the GST authorities to furnish a certified copy of the Order-in-Original to the petitioner, Dibyajit Bora. The case sheds light on the procedural aspects of tax disputes and the importance of access to relevant documents for fair adjudication.
Background: Dibyajit Bora, operating his sole proprietorship business under the name ‘M/s Dibyajit Bora,’ found himself embroiled in a tax dispute when served with a Demand-cum-Show Cause Notice by the GST authorities. The notice, dated December 30, 2020, demanded explanation from Bora regarding a substantial service tax amounting to Rs. 1,27,17,421/- under relevant sections of the Finance Act, 1994, and the CGST Act, 2017.
Bora responded to the notice on January 12, 2021. However, he remained unaware of the subsequent developments in the case, particularly the issuance of the Order-in-Original by the GST authorities on June 3, 2022. It wasn’t until July 20, 2023, when Bora received a notice from the Commissioner [Appeals] regarding an appeal related to the Order-in-Original.
The Appeal: Following the receipt of the notice, an appeal was presented by the Department against the Order-in-Original. The Commissioner [Appeals], in a decision dated September 6, 2023, dismissed the appeal, upholding the Order-in-Original dated June 3, 2022.
Petitioner’s Plea: Bora, upon learning about the Order-in-Original and subsequent appeal, requested a certified copy of the said order from the GST authorities on October 17, 2023, to take appropriate steps in the matter. However, as of the hearing date, the certified copy had not been furnished to him.
Court Proceedings: During the court proceedings, Mr. Keyal, representing the GST authorities, expressed their willingness to provide a certified copy of the Order-in-Original to Bora upon his appearance at their office. It was agreed that if Bora appeared on January 18, 2024, the copy would be provided to him.
Decision: In light of the submissions made by both parties, the court deemed it unnecessary to proceed further with the writ petition. Instead, it directed Bora to appear before the GST authorities on January 18, 2024, and instructed the authorities to provide him with the certified copy of the Order-in-Original dated June 3, 2022, upon his appearance.
Conclusion: The ruling underscores the significance of access to relevant documents in legal proceedings, particularly in tax disputes. It ensures fairness and transparency in the adjudication process. Additionally, the case highlights the cooperative approach between the judiciary and administrative authorities in resolving such matters amicably.
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT
Heard Mr. R.S. Mishra, learned counsel for the petitioner; Ms. P. Tamuli, learned counsel appearing on behalf of Mr. K. Phukan, learned Central Government Counsel for the respondent no. 1; and Mr. S.C. Keyal, learned Standing Counsel, GST for the respondent nos. 2 & 3.
2. The petitioner has submitted that he has been carrying on his sole proprietorship business as ‘M/s Dibyajit Bora’ and the said proprietorship firm has been registered with the respondent GST authorities. The petitioner was served with a Demand-cum-Show Cause Notice bearing no. V[15]68/ADJ/ST/COMMR/DIB/2020/7092 dated 30.12.2020 asking him to show cause within 30 days from the date of receipt of the Notice as to why service tax of Rs. 1,27,17,421/- under Section 73[1] of the Finance Act, 1994 read with Section 142[8][a] CGST Act, 2017 along interest, penalty, etc. should not be recovered from him. The petitioner has submitted that he has submitted a Reply in response to the said Demand-cum-Show Cause Notice on 12.01.2021. The petitioner has averred that the petitioner was not aware about the passing of the Order-in-Original by the respondent no. 3 on 03.06.2022. The petitioner was made aware of the passing of the Order-in-Original on 03.06.2022 when he received a Notice dated 20.07.2023 from the Commissioner [Appeals] to appear for a personal hearing in connection with an appeal which has been presented by the Department against the Order-in-Original dated 03.06.2022. By an Order‑ in-Appeal dated 06.09.2023, the Commissioner [Appeals] dismissed the appeal preferred by the Department against Order-in-Original dated 03.06.2022 passed by the respondent no. 3.
3. It is in the above sequence of events, the petitioner stated to have submitted an application before the respondent no. 3 on 17.10.2023 requesting him to furnish a certified copy of the Order-in-Original dated 03.06.2022 so as to enable the petitioner to take appropriate steps in the matter. As the certified copy of the Order-in-Original dated 03.06.2022 has not been furnished to the petitioner till date, the petitioner has preferred the instant writ petition.
4. Mr. Keyal, learned Standing Counsel, GST has submitted that in view of the limited prayer made by the petitioner as regards supply of a certified copy of the Order-in-Original dated 03.06.2022, the writ petition can be disposed of at the motion stage itself. As the concerned Departmental authority i.e. the respondent no. 3 is agreeable to furnish a certified copy of the Order-in-Original dated 03.06.2022 whenever the petitioner appears at the office of the respondent no. 3, he has submitted that if the petitioner appears before the respondent no. 3 on 18.01.2024, a certified copy of the Order-in-Original dated 03.06.2022 will be supplied to him.
5. Mr. Mishra, learned counsel for the petitioner has submitted that the petitioner will accordingly appear before the respondent no. 3 on 18.01.2024 to receive a copy of the certified copy of the Order-in-Original dated 03.06.2022.
6. In view of the above submissions made by the learned counsel for the parties, it is not necessary to proceed further with the writ petition, save and except giving a direction to the petitioner to appear before the respondent no. 3 on 18.01.2024 and a direction to the respondent no. 3 to supply a certified copy of the Order-in-Original dated 03.06.2022 to the petitioner when the petitioner appears before him on 18.0 1.2024. It is accordingly directed.
7. This order disposes of the writ petition.
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