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2024 (3) TMI 1326 - HC - GSTChallenge to impugned adjudication order - adjudicating authority had not properly discussed and dealt with the two replies to the impugned SCN - Violation of principles of natural justice - HELD THAT - Since the impugned order is an appellable order under the statute and this order has been passed after giving opportunity of personal hearing to the petitioner and by recording elaborate reason on merit of the case, this writ court under Article 226 of the Constitution of India cannot act as an appellate authority over such order. No relief can be granted in this writ petition except granting to the petitioner to file statutory appeal before the appellate authority within two weeks and keeping all the points open before the appellate authority concerned which has been raised in this writ petition. Petition disposed off.
Issues involved: Challenge to adjudication order under CGST Act for lack of proper discussion of replies to show-cause notices and failure to pass order in accordance with law.
Summary: The petitioner challenged an adjudication order dated 16th October, 2023, passed under the CGST Act, alleging that the adjudicating authority did not properly discuss the two replies to show-cause notices dated 30th January, 2023, and 7th August, 2023. The petitioner contended that the order was not passed in accordance with the law. The High Court noted that the impugned order was appellable under the statute and had been issued after providing the petitioner with a personal hearing and recording detailed reasons on the merits of the case. The Court held that it could not act as an appellate authority over the order but allowed the petitioner to file a statutory appeal within two weeks. The Court directed that all points raised in the writ petition be kept open before the appellate authority. If the appeal is filed within the specified time, the appellate authority was instructed not to raise the issue of limitation and to decide the appeal in accordance with the law and on merit. The writ petition was disposed of with these observations and directions.
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