GST
TRT-2025-
New Delhi High Court
Date:-24-04-24
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 24 April 2024
Parties: Sun & Sand Industries Africa Pvt Ltd Vs Sales Tax Officer Class-II/Avato Department Of Trade And Taxes
Facts –
- The Petitioner, Sun & Sand Industries Africa Pvt Ltd, was issued with a show cause Notice, to which they sought additional time for furnishing a detailed reply and an opportunity of personal hearing. Thereafter a remainder letter was issued to petitioner and Petitioner had replied to the reminder on 18.12.2023 seeking time to furnish reply and time to appear for personal hearing. However, the impugned order dated 19.12.2023 does not take into consideration the request submitted by the Petitioner for extension of time and is a cryptic order.
Issue –
- Whether the order passed without taking into the consideration of extension of time for reply is a cryptic order?
Order –
- The Divisional Bench of Hon’ble High Court observed that though in terms of Section 75 (5) of the Act three adjournments maybe granted, it is not mandatory for the proper officer to grant three adjournments. Adjournment is not a right. Said provisions empowers the proper officer to grant upto three adjournments, if sufficient cause is shown. It would be dependent on the facts of each case whether sufficient cause has been shown or not for exercise of the discretion to adjourn.
- Hence, in the present case, the order is a cryptic order and a prayer is made on behalf of petitioner for one opportunity to file reply, accordingly set aside the impugned order dated 19.12.2023 and the show cause notice is remitted to the proper officer for re-adjudication.
- Petitioner shall file a reply to the Show Cause Notice within a period of 30 days from today. Thereafter, the Proper Officer shall re-adjudicate the Show Cause Notice after giving an opportunity of personal hearing and shall pass a fresh speaking order in accordance with law. The writ petition is disposed of.
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