Case Details: Satyendra Nath Biswas vs. State of Chhattisgarh - [2025] 173 taxmann.com 71 (Chhattisgarh)
Judiciary and Counsel Details
- Deepak Kumar Tiwari, J.
- Anurag Tripathi, Adv. for the Petitioner.
- Dilman Rati Minj, GA for the Respondent.
Facts of the Case
The assessee, a proprietorship firm, was engaged in providing construction services for commercial, industrial buildings and civil structures. It was registered under the CGST Act, 2017. On the ground of lack of awareness and technical knowledge, the assessee did not respond to the notice issued for conducting scrutiny of returns. Subsequently, another notice was issued to the assessee alleging incorrect classification of supplies and proposing tax liability at the rate of 28%. An ex parte order was passed against the assessee directing the assessee to pay the tax along with interest and penalties. Aggrieved by the order, the assessee filed a writ petition before the Chhattisgarh High Court.
High Court Held
The High Court held that the assessee contended that proper taxation had not been made by the respondent, and the order passed was in violation of the principle of natural justice. However, the reason for not responding to such notices was not sufficient, as it was mentioned that “due to lack of awareness and technical knowledge, the petitioner could not respond to the said notice”.Therefore, it cannot be said that substantial compliance with the principles of natural justice has not been made. Moreover, there is an efficacious alternative remedy in favour of the petitioner of filing an appeal under Section 107 of the Act 2017. Thus, the writ petition was dismissed.
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