THOPPIL AGENCIES Vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) This petition is filed seeking quashing of the impugned penalty order at Annexure-E bearing No. No.ACCT/ENF-2/HBL/ORD 04/2019-20 dated 25.11.2019 in Form GST OV 09 by the respondent No.1 under Section 129 (3) of the Central Goods and Services Act, 2017 (for short 'the Act') and for other relief's.

(2.) I have heard Sri Arvind Kamath, learned Senior Counsel appearing on behalf of the petitioner and learned AGA for the respondents and perused the material on record.

(3.) In addition to making submissions with regard to the various contentions urged by the petitioner in the petition with reference to the documents and the impugned order, learned Senior counsel also submitted that the impugned order is violative of principles of natural justice. He points out that a perusal of the show cause notice at Annexure-B4 dated 13.11.2019 will indicate that only certain documents have been referred to by the respondent No.1 and that the same has been duly replied to by the petitioner vide Annexures-C and C1. However, without giving any personal hearing to the petitioner and without affording sufficient and reasonable opportunity to the petitioner, the respondent NO.1 has proceeded to pass the impugned order at Annexure-E placing reliance upon several documents which were never brought to the notice of the petitioner prior to passing of the impugned order. It is therefore, contended that apart from other legal and factual infirmities contained in the impugned order, the same is in total contravention of the principles of natural justice and that the same is liable to be quashed on this ground alone.