HIGH COURT OF BOMBAY
Dharmendra M. Jani
v.
Union of India
SUNIL B. SHUKRE AND ABHAY AHUJA, JJ.
WRIT PETITION NO. 2031 OF 2018
WRIT PETITION (L.) NO. 639 OF 2020
WRIT PETITION (L.) NO. 639 OF 2020
JUNE 6, 2023
A.K. Mohanty, Adv. for the Petitioner. Diganta Dash for the Respondent.
ORDER
This matter is taken up through hybrid mode.
2. Heard Mr. A.K. Mohanty, learned counsel appearing for the petitioner and Mr. Diganta Dash, learned Addl. Standing Counsel appearing for Revenue Department.
3. The petitioner has filed this writ petition seeking to quash the order dated 15th July, 2021 passed by opposite party no.1 under Annexure-1, by which assessment under Section 63 of the OGST Act has been made against the petitioner. The Petitioner has also prayed to quash Annexure-2, i.e., instruction to the Executive Engineer R.W. Division Dhenkanal by the Assessing Authority to recover the amount of demand raised in the assessment order vide Annexure-1.
4. Mr. A.K. Mohanty, learned counsel appearing for the petitioner submitted that though the Registration Certificate bearing GSTIN No.21AHWPD4444J2Z8 was valid, the assessing authority could not have initiated proceeding for Assessment under Section 63 of the OGST Act and pass assessment order treating the Petitioner as unregistered by assigning Temp Id:212100002755TMP. He further submitted that the Petitioner has never been served with any notice prior to passing of the assessment order impugned in the writ petition. Alleging that the authority did not assign any reason and the order does not contain details of demand raised and thereby the Petitioner is deprived of availing opportunity of hearing.
5. Mr. Diganta Dash, learned Addl. Standing Counsel appearing for Revenue Department stated that on perusal of order impugned it would be evident that no reason has been assigned by the authority and, as such, while passing such order no opportunity of hearing was also given to the petitioner. Therefore, the same cannot be sustained in the eye of law.
6. At this stage, Mr. A.K. Mohanty, learned counsel for the Petitioner submitted that the Petitioner will not oppose to participate in the proceeding for assessment, if opportunity of hearing is given to him.
7. In view of the above, the assessment order in Annexure-1 is set aside and the Petitioner may appear before the Assessing Officer on or before 31st May, 2023 and furnish objection, if any. The Assessing Officer shall proceed with the matter in accordance with law.
8. Accordingly, the writ petition stands disposed of. Issue urgent certified copy as per rules.