GST
TRT-2025-
Calcutta High Court
Date:-03-07-25
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 03 July 2025
Parties: Chandra Sekhar Singh Vs Union of India & Ors.
Facts –
- The Petitioner, Chandra Sekhar Singh, failed to appear on the scheduled dates for personal hearing.
- As a consequence, and in view of the petitioner's continued absence, the adjudicating authority proceeded to pass an ex parte order dated 21st January, 2022.
Issue –
- Whether the ex parte adjudication order could be treated as a show cause notice and reopened on the ground of denial of opportunity of hearing?
Order –
- The Single Bench of Hon’ble High Court observed that the order dated 21.01.2022 is appealable order. Therefore, admittedly, there exists an efficacious alternative remedy.
- Petitioner has pointed out that the said order was passed during the Covid-19 pandemic. Nonetheless, it appears that the petitioner was not vigilant in prosecuting the matter.
- Accordingly, the writ petition is dismissed.
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