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.
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