Order Date – 03 March 2023

Parties: Debabrata Das Vs Additional Commissioner, Central Goods & Service Tax and Central Excise (CGST & CE), Siliguri Commissionerate & Ors.

Facts – 

• The Petitioner, Debabrata Das, was issued with a show cause-cum-demand notice dated October 1, 2020 issued under Section 73 of the Finance Act, 1994 read with Section 174(2) of the CGST Act, 2017 for the period 2015-16.
• The Order-in-Original was passed on September 14, 2021 without giving opportunity to be heard.

Issue –

• Whether the Order-in-Original passed in order?

Order –

• The Single Bench of Hon’ble High Court observed that even at the adjudication stage, repeated opportunities were granted to the petitioner for production of necessary documents. The petitioner all along sought adjournments but never produced the necessary document before the authority either in person or in the virtual mode.
• The Corona Pandemic substantially ebbed in the year 2021 and as opportunity was given for virtual hearing, the petitioner ought to have availed the same.The conduct of the petitioner does not appear to be a bona fide one. At such a belated point of time, the Court is of the opinion that, the matter is not required to be remanded back to the authority for reconsideration.
• Hence the writ petition dismissed.