2022 (3) TMI 1398 - HC - GST

Validity of impugned SCN and subsequent impugned order of adjudication - full text of the impugned adjudication order was not available on the official portal of the respondents - impugned order of adjudication is non-speaking - impugned order of adjudication was passed without giving the petitioner any opportunity of hearing - violation of principles of natural justice - HELD THAT - The allegations of the petitioner that the impugned order is not a speaking one and that the petitioner was not given any opportunity of hearing are not tenable; and so far as the non-availability of the full text of the adjudication order is concerned, there could not be any grievance since Mr Siddiqui has handed over a copy of the same to the petitioner on the basis of which the petitioner can now file a statutory appeal before the appellate authority within two weeks from date. If such appeal is filed by the petitioner within the time stipulated, the appellate authority concerned shall take a lenient view while considering the issue of limitation for the purpose of filing the appeal. Appeal disposed off.

Summary

Issues:
Challenge to show-cause notice and adjudication order based on non-availability of full text, non-speaking nature of the order, and lack of opportunity of hearing.

Analysis:
The petitioner challenged an impugned show-cause notice and subsequent adjudication order on three grounds: non-availability of the full text of the order, non-speaking nature of the order, and lack of opportunity of hearing. The State, represented by Mr. Siddiqui, produced the full text of the adjudication order as per the court's direction. Upon perusal, it was found that the order was indeed a speaking one, and the petitioner had been given an opportunity of hearing, as evidenced by the recording in the order, and the petitioner had appeared before the authority concerned.

The court concluded that the allegations made by the petitioner regarding the order not being speaking and the lack of opportunity of hearing were not valid. Regarding the non-availability of the full text of the order, the court noted that the State had provided a copy to the petitioner, enabling them to file a statutory appeal within two weeks. The court directed that if the petitioner filed an appeal within the stipulated time, the appellate authority should consider leniency regarding the issue of limitation for filing the appeal.

In light of the above observations, the writ petition was disposed of.