NORTH EASTERN INFORMATION TECHNOLOGY CONSULTANCY SERVICES PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The writ petitioner does not dispute that there is a regular remedy by way of an appeal against the order-in-original dated September 3, 2020 passed by the Assistant Commissioner, CGST, Shillong, Division I that is sought to be challenged by way of the present petition.

(2.) However, the writ petitioner refers to paragraph 6.0 of the relevant order to invoke the extraordinary jurisdiction under Article 226 of the Constitution. The relevant paragraph refers to a notice having been issued by the Department to the assessee which was returned back with an endorsement 'Always closed due to lockdown."

(3.) It is understandable that the assessee's office may not have opened during the lockdown. However, it is evident from the same paragraph that the notice for personal hearing was sent through email, but the assessee was not represented on the designated date. At paragraph 9 of the petition, the petitioner assessee has referred to paragraph 6 of the impugned order and the fact that due to the lockdown the notice for hearing could not be served on any representative. However, there is no reference to the email notice and, it is evident that the petitioner may have received the email notice but opted not to attend the personal hearing.