M/S Yaduka Agrotech Private Limited vs The Commissioner Of Cgst on 31 October, 2022

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M/S Yaduka Agrotech Private Limited vs The Commissioner Of Cgst on 31 October, 2022

Bench: Surya Kant

                                                               1

     ITEM NO.9                                    COURT NO.12                        SECTION XVI

                                     S U P R E M E C O U R T O F                 I N D I A
                                             RECORD OF PROCEEDINGS

                          Petition for Special Leave to Appeal (C)                  No.18357/2022

     (Arising out of impugned final judgment and order dated 02082022
     in FMA No. 461/2022 passed by the High Court at Calcutta)

     M/S YADUKA AGROTECH PRIVATE LIMITED                                              Petitioner(s)

                                                             VERSUS

     THE COMMISSIONER OF CGST & ORS.                                                  Respondent(s)

     (IA No.156816/2022EXEMPTION                            FROM    FILING   C/C     OF   THE   IMPUGNED
     JUDGMENT)

     Date : 31102022 This petition was called on for hearing today.

     CORAM :
                              HON'BLE MR. JUSTICE SURYA KANT
                              HON'BLE MR. JUSTICE J.B. PARDIWALA

     For Petitioner(s)
                                           Mr. Abhimanyu Bhandari, Adv.
                                           Ms. RoohEHina Dua, AOR
                                           Ms. Mansi Gupta, Adv.
     For Respondent(s)

                               UPON hearing the counsel the Court made the following
                                                  O R D E R

Heard learned counsel appearing for the petitioner and perused the material available on record.

Application seeking exemption from filing certified copy of the impugned Order is allowed.

In view of the categorical directions issued by the High Court, to the effect that the show cause notice dated 11102021 shall be read as “additional information in addition to the audit Signature Not Verified observation dated 01102021”, with a further direction to the Digitally signed by VISHAL ANAND Date: 2022.11.01 19:58:11 IST Reason: Assessing Officer that the petitioner Assessee shall be accorded personal hearing and the matter shall be discussed at length, we are satisfied that there is a substantial compliance to the 2 principle of natural justice and the petitioner has sufficient opportunities to satisfy the Authorities that there is no reason to proceed against it on the basis of show cause notice, which was issued without preconsultation process. With the above observations, the Special Leave Petition is disposed of.

All legal grounds, including limitation, may be raised by the petitioner, which shall be considered by the Competent Authority viz. Assessing Officer, on its own merits and in accordance with the law.

  (VISHAL ANAND)                                   (PREETHI T.C.)
ASTT. REGISTRARcumPS                            COURT MASTER (NSH)

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