Mumbai Port Authority Vs Union of India & Ors
Date: July 14, 2024
Subject Matter
Matter remanded as the demand order was passed ex-parte
Summary
The petitioner challenged an ex parte order dated 18th October 2023, claiming that they had requested additional time to respond to a show cause notice via a letter submitted on 4th September 2023, but that this request was ignored by the officer who issued the ruling. The court noted that there was no denial of these facts in the authority’s reply. Following this, the government pleader suggested that the court quash the impugned order and remand the case for a fresh review. The court accepted this suggestion, thereby annulling the October 18 order and directing the respondent to reconsider the case. The petitioner is required to file a complete response to the show cause notice by 12th August 2024. The court stated that no further time extensions would be granted, and if the petitioner fails to comply, the authority could schedule a personal hearing with a minimum notice of five working days. The new order must be reasoned and address all of the petitioner's submissions. The court clarified that no judgement had been made on the merits of the case, leaving all parties' rights and arguments open for future consideration. The petition was thus disposed of.
1. One of the grounds raised in the petition is that the impugned order dated 18th October 2023 was passed ex parte. It is alleged in petition in paragraph 4.15 that petitioner had submitted a letter dated 4th September 2023 seeking further time to file reply to the show cause notice but that letter itself was not accepted by the Officer who has passed the impugned order.
2. In affidavit in reply, there is no denial of these facts. When Mr. Raichandani brought to notice of the Court these facts, Ms. Chavan, learned Additional Government Pleader, on instructions from Mr. Juber Sayyed, State Tax Inspector, MUM-VAT-E-617, states that the Court may quash and set aside the impugned order dated 18th October 2023 and remand the matter for de novo consideration.
3. In view of the statement made by Ms. Chavan, the impugned order dated 18th October 2023 is hereby quashed and set aside and the matter is remanded to respondent no.5 for de novo consideration.
4. Petitioner shall, on or before 12th August 2024, file all documents, and details required to respond to the show cause notice together with reply to the show cause notice. Since petitioner had almost a year since the show cause notice was issued, no further time shall be given to petitioner and if they fail to file reply/documents, respondent no.5 may proceed to fix a date for personal hearing. Before passing an order, personal hearing shall be given, notice whereof shall be communicated atleast 5 working days in advance.
5. Order to be passed shall be a reasoned order dealing with all submissions of petitioner.
6. All rights and contentions are kept open.
7. We clarify that we have not made any observation on merits of the matter.
8. Petition disposed.