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2022 (3) TMI 1385 - HC - GSTViolation of principles of natural justice - legality and validity of the order passed in Form GST MOV-09 challenged essentially on the ground that the same has been passed without giving any opportunity of hearing - HELD THAT - Issue Notice to the respondents returnable on 6th April 2022. No notice now be issued by the Registry to the respondents as Mr. Sharma has already entered his appearance on their behalf.
Issues:
Violation of principles of natural justice in passing order under Section 129(3) of the Central Goods and Services Act, 2017 without providing an opportunity of hearing. Analysis: The judgment delivered by the Gujarat High Court pertains to a writ application challenging the legality and validity of an order passed under Section 129(3) of the Central Goods and Services Act, 2017. The Court noted that the notice under Section 129(3) was issued to the writ applicants on 6th January 2022, requiring them to appear before the State Tax Officer on 13th January 2022. However, the order in Form GST MOV-09 was passed on the same day without hearing the writ applicants. The order demanded a sum of Rs.6,43,820, which the applicants deposited for the release of goods. Despite the deposit, the applicants sought to contest the order's legality due to the absence of an opportunity for a hearing. The Court emphasized the importance of principles of natural justice, particularly the right to be heard before a decision affecting one's rights is made. It directed the learned Assistant Government Pleader to seek instructions and report back on 6th April 2022. Additionally, the Court issued notice to the respondents, returnable on the same date, considering the gravity of the issue at hand. Notably, the Registry was instructed not to issue a separate notice to the respondents as the Assistant Government Pleader had already entered appearance on their behalf. In conclusion, the Gujarat High Court's judgment underscores the fundamental principle of audi alteram partem, highlighting the necessity of providing an opportunity of hearing before passing orders that impact an individual's rights. The Court's decision to delve into the legality and validity of the order in question showcases a commitment to upholding procedural fairness and ensuring justice is served in matters concerning taxation and administrative actions under the GST regime.
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