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Case Summary: M/s. Greenstar Fertilizers Limited vs. The Joint
Commissioner of GST and Central Excise
Case No.: W.P.(MD) No. 4417 of 2024
Court: Madurai Bench of Madras High Court
Date of Order: 28.02.2024
Summary of the Case:
The petitioner, M/s. Greenstar Fertilizers Limited,
challenged an ex-parte assessment order dated 20.12.2023 issued by the
respondent under Section 74 of the CGST Act, 2017. The petitioner argued that
they were not provided with sufficient opportunities for personal hearings as
mandated under Section 75(5) of the CGST Act. The court, after considering the
submissions, directed the respondent to provide one more hearing to the
petitioner.
Facts of the Case:
·
The respondent issued three notices
for personal hearings on 26.10.2023, 10.11.2023, and 04.12.2023.
·
The petitioner received the notice
for the first hearing on 20.10.2023, only a few days before the scheduled date,
and hence, could not prepare.
·
For the second hearing, the petitioner
received the notice on 06.11.2023, but due to a cyclone on 04.12.2023, the
petitioner requested to attend via video conference, which was denied.
Submission by the Petitioner:
·
They were not given sufficient time
to prepare for the hearings.
·
The petitioner's request to attend
the hearing via video conference due to a cyclone was not considered.
·
The petitioner has substantial
documents to support their case and is willing to present them if provided with
another opportunity.
Submission by the Respondent:
·
Adequate opportunities were provided
to the petitioner as per the legal provisions under Section 75(5) of the CGST
Act.
·
The petitioner failed to avail these
opportunities.
Findings and Decision:
·
The court acknowledged that while
three opportunities for a personal hearing were provided, the petitioner faced
genuine difficulties, such as short notice and a natural calamity (cyclone),
which hindered their ability to attend.
·
Considering the petitioner's
readiness to present relevant documents, the court deemed it just to grant one
more opportunity for a hearing.
Conclusion:
The writ petition was disposed of with the direction that
the respondent must provide one additional hearing on 07.03.2024. The
petitioner was instructed to attend without expecting a separate notice and
present all supporting documents. The respondent was further directed to
consider the petitioner's case and pass orders expeditiously.
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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