Order Date – 06 May 2025

Parties: M/s Hindustan Construction Company Ltd. Vs Union of India & Ors.

Facts –

• The Petitioner, M/s Hindustan Construction Company Ltd., was served with a show cause notice dated 29.05.2024 for FY 2019–2020. Petitioner filed a detailed reply on 25.07.2024, followed by personal hearing and additional reply on 30.08.2024.
• It was contented by the petitioner that the impugned order was passed without considering reply filed on their behalf on various occasions, in addition to the submissions made by them during the personal hearing.

Issue –

• Whether the adjudicating authority failed to properly consider the petitioner’s reply and evidence before passing the impugned order?

Order –

• The Hon’ble High Court observed that considering the stand in the reply dated 25th July, 2024 filed by the Petitioner, it is evident the Input Tax Credit (ITC) in respect of various dealers have been reversed by the Petitioner itself.
• Further in the opinion of the Court, in this case, the Petitioner ought to be permitted to pray for rectification of the impugned order before the adjudicating authority so that the above stand of the Petitioner in the reply can be properly considered by the adjudicating authority.
• Accordingly, let the Petitioner approach the adjudicating authority under Section 161 of the Central Goods and Service Tax Act, 2017, by 10th July 2025. If the rectification application is filed within the stipulated date, the same shall be adjudicated on merits and shall not be dismissed on the ground of limitation.