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Case Summary: M/s KCA Infrastructure vs. Learned Commissioner
Adjudication Central Tax CGST Delhi East
Case Number: W.P.(C)
3884/2024
Date of Order: April
22, 2024
Court Name: High
Court of Delhi, New Delhi
Summary of Case: The
petitioner, M/s KCA Infrastructure, challenged the order issued by the
Commissioner Adjudication Central Tax CGST Delhi East, claiming procedural
irregularities and denial of the opportunity for a fair hearing. The petitioner
argued that the hearing notices were not properly served, leading to an
ex-parte decision against them.
Facts of the Case:
·
Show Cause Notices: Issued on October 24,
2018, and February 14, 2020.
·
Impugned Order: Issued on December 28,
2023, disposing of the show cause notices.
·
Hearing Notices: The petitioner claimed to
have received multiple hearing notices with incorrect dates, leading to
confusion and missed hearings.
Submissions By Petitioner:
·
Asserted that no effective date for a
personal hearing was provided.
·
Stated that the notice for a hearing on
November 3, 2020, was not received.
·
Claimed that subsequent hearing dates were
either incorrect or not properly communicated.
·
Argued that the notice for the hearing on
December 18, 2023, mentioned an incorrect date due to a clerical error.
Submissions By Respondent:
·
Confirmed the issuance of various hearing
notices.
·
Admitted the clerical error in the notice
dated December 11, 2023, which incorrectly mentioned the hearing date as
November 18, 2023, instead of December 18, 2023.
·
Argued that the petitioner was given
sufficient opportunity to present their case.
Findings and Judgment:
·
The court found that the notice dated
December 11, 2023, did indeed contain a clerical error, as it mentioned the
wrong hearing date.
·
The court determined that there was no
proper record or communication of the hearing date being fixed for December 18,
2023.
·
The court concluded that the petitioner
was prejudiced due to the lack of proper notice, resulting in an ex-parte
decision.
Judgment:
·
The impugned order dated December 28,
2023, was set aside.
·
The case was remitted to the Proper
Officer for re-adjudication.
·
The court directed the petitioner to
appear before the Proper Officer on April 30, 2024, at 3:00 PM for a fresh
hearing.
·
The court clarified that it had not
commented on the merits of the case, preserving all rights and contentions of
the parties.
Conclusion: The
High Court of Delhi underscored the importance of proper and clear
communication of hearing notices to ensure a fair hearing process. The case was
remanded for a fresh decision, emphasizing adherence to the principles of
natural justice.
Disclaimer: All the
Information is based on the notification, circular and order issued by the
Govt. authority and judgement delivered by the court or the
authority information is strictly for educational purposes and on the
basis of our best understanding of laws & not binding on anyone.
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